LIS

Virginia Law

Code of Virginia

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Chapter 1.
General Provisions
Read Chapter

§ 58.1-100
Property subject to state taxation only
§ 58.1-101
Waiver of time limitation on assessment of taxes
§ 58.1-102
Retention of records by taxpayer
§ 58.1-103
Inspection of records and documents by the Department
§ 58.1-104
Period of limitations
§ 58.1-105
Offers in compromise; Department may accept; authority and duty of Tax Commissioner
§ 58.1-105.1
Certified mail; subsequent mail or notices may be sent by regular mail
§ 58.1-106
Tax Commissioner authorized to make reproductions of tax documents
§ 58.1-107
Destruction of original documents so reproduced; destruction of other returns, reports, etc.
§ 58.1-108
Admissibility of reproductions of documents in evidence
§ 58.1-109
Compliance with subpoena, etc., requiring production of confidential returns
§ 58.1-110
Effect of Tax Commissioner's affidavit as evidence
§ 58.1-111
Taxpayer refusing to file return; estimated tax
§ 58.1-112
Return filing frequency; waiver of penalties
§ 58.1-113
Nonprofit hospitals to provide returns and information to the Department