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

58.1-100 Property subject to state taxation only
Insurance taxes, licenses on insurance companies, taxable intangible personal property, rolling stock of all corporations operating railroads and all other classes of property not specifically ...

58.1-101 Waiver of time limitation on assessment of taxes
Where before the expiration of the time prescribed for the assessment of any tax imposed pursuant to this title and assessable by the Department both ...

58.1-102 Retention of records by taxpayer
It shall be the duty of every taxpayer to retain suitable records and documents substantiating all information contained on any return required by this subtitle ...

58.1-103 Inspection of records and documents by the Department
All records and documents required by this subtitle or by rule or regulation shall be available during regular business hours for inspection by the Tax ...

58.1-104 Period of limitations
Except as provided in Chapters 3 (§ 58.1-300 et seq.) and 6 (§ 58.1-600 et seq.) of this title, any tax imposed by this subtitle ...

58.1-105 Offers in compromise; Department may accept; authority and duty of Tax Commissioner
A. In all cases in which under the laws of this Commonwealth a prosecution is authorized for violation of the revenue laws and in all ...

58.1-106 Tax Commissioner authorized to make reproductions of tax documents
Notwithstanding any other provision of law, the Tax Commissioner may cause all or any part of the state tax returns, correspondence, documents, forms, statements, reports ...

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, ...

58.1-108 Admissibility of reproductions of documents in evidence
A reproduction or enlargement of any tax return, correspondence, document, form, statement, report or working paper, when duly attested by the Tax Commissioner, shall be ...

58.1-109 Compliance with subpoena, etc., requiring production of confidential returns
The Tax Commissioner and each employee of the Department, when served with any summons, subpoena, subpoena duces tecum or order, directing him to produce any ...

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 ...

58.1-111 Taxpayer refusing to file return; estimated tax
Whenever any taxpayer liable under the law to file a state tax return with the Department shall fail or refuse on demand to file a ...

58.1-112 Return filing frequency; waiver of penalties
A. In the case of any return or payment for a tax administered by the Department that is required to be filed or paid more ...

58.1-113 Nonprofit hospitals to provide returns and information to the Department.
Any hospital described under § 501 (c) of the U.S. Internal Revenue Code of 1986, as amended, shall provide to the Department of Taxation a ...