§ 58.1-107. Destruction of original documents so reproduced; destruction of other returns, reports, et...
Whenever reproductions have been made pursuant to § 58.1-106 and provision has been made for preserving, examining and using the same, the Tax Commissioner may, notwithstanding any other provisions of law, cause the original tax returns, correspondence, documents, forms, statements, reports or working papers so reproduced, or any part thereof, to be destroyed. All other records of the Department may be destroyed after three years upon order of the Tax Commissioner.
(Code 1950, § 58-48.2; 1972, c. 350; 1981, c. 73; 1984, c. 675; 1985, c. 204; 1999, c. 103.)
Sections: Previous 58.1-100 58.1-101 58.1-102 58.1-103 58.1-104 58.1-105 58.1-106 58.1-107 58.1-108 58.1-109 58.1-110 58.1-111 58.1-112 58.1-113 NextLast modified: April 16, 2009