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
- 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
- § 58.1-3.4
- Tax Commissioner's authority to request and share information regarding employer worker reclassification
- § 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- Repealed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
