Code of Virginia

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Chapter 1.
General Provisions
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§ 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