Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 1. General Provisions |
SECTION 58.1-100. Property subject to state taxation only |
SECTION 58.1-101. Waiver of time limitation on assessment of taxes |
SECTION 58.1-102. Retention of records by taxpayer |
SECTION 58.1-103. Inspection of records and documents by the Department |
SECTION 58.1-104. Period of limitations |
SECTION 58.1-105. Offers in compromise; Department may accept; authority and duty of Tax Commissioner |
SECTION 58.1-105.1. Certified mail; subsequent mail or notices may be sent by regular mail |
SECTION 58.1-106. Tax Commissioner authorized to make reproductions of tax documents |
SECTION 58.1-107. Destruction of original documents so reproduced; destruction of other returns, reports, etc |
SECTION 58.1-108. Admissibility of reproductions of documents in evidence |
SECTION 58.1-109. Compliance with subpoena, etc., requiring production of confidential returns |
SECTION 58.1-110. Effect of Tax Commissioner's affidavit as evidence |
SECTION 58.1-111. Taxpayer refusing to file return; estimated tax |
SECTION 58.1-112. Return filing frequency; waiver of penalties |
SECTION 58.1-113. Nonprofit hospitals to provide returns and information to the Department |