Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 1. General Provisions

§ 58.1-110. Effect of Tax Commissioner's affidavit as evidence.

In any judicial proceeding, civil or criminal, involving any tax administered by the Department, a duly executed affidavit by the Tax Commissioner may be accepted by the court as prima facie evidence as to whether or not a tax return has been filed or the tax has been paid.

Code 1950, § 58-48.5; 1972, c. 350; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.