Code of Virginia

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Code of Virginia
Title 58.1. Taxation
3/30/2017

General Provisions of Title 58.1Read Chapter

  • Article 1. In GeneralRead all
  • § 58.1-1
    Definitions
    § 58.1-2
    Reciprocal agreements with other states for collection of taxes
    § 58.1-3
    (Effective until July 1, 2017) Secrecy of information; penalties
    § 58.1-3
    (Effective July 1, 2017, until July 1, 2018) Secrecy of information; penalties
    § 58.1-3
    (Effective July 1, 2018) Secrecy of information; penalties
    § 58.1-3.1
    Availability of information necessary to audit local tax returns and other such privileged or confidential tax information
    § 58.1-3.2
    Attorney General's and Tax Commissioner's authority to request and share information
    § 58.1-3.3
    Deemed consent to disclosure
    § 58.1-4
    Person preparing tax return for another not to disclose information without consent
    § 58.1-5
    Persons, etc., engaged in more than one business
    § 58.1-6
    Priority of taxes, etc., in distributions
    § 58.1-7
    Same; liability of recipient of improper corporate distribution
    § 58.1-8
    Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
    § 58.1-9
    Filing of tax returns or payment of taxes by mail or otherwise; penalty
    § 58.1-10
    Collection of taxes accrued prior to repeal
    § 58.1-11
    Oaths or affirmations unnecessary on returns; misdemeanor to make false return
    § 58.1-12
    Payment of tax by bad check
    § 58.1-13
    State taxes to be paid into the general fund
    § 58.1-13.1
    Repealed
    § 58.1-14
    Out-of-state tax collections
    § 58.1-15
    Rate of interest
    § 58.1-16
    Overcollection of tax
    § 58.1-17
    Donations to the general fund
  • Article 2. Responsibility of Fiduciaries in Tax MattersRead all
  • § 58.1-20
    Repealed
    § 58.1-21
    No decree for distribution until taxes paid or provided for
    § 58.1-22
    Accounts not to be settled until taxes paid or provided for
    § 58.1-23
    Inquiries required of fiduciaries
    § 58.1-24
    Fiduciary to be reimbursed out of estate