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.
Va. Code Ann. § 58.1-110
Effect of Tax Commissioner's affidavit as evidence
Applied in 1 court decision — leading case D. W. Boyd Corp. v. Coon (2013)
Most recently applied in D. W. Boyd Corp. v. Coon (July 2013)
Code 1950, § 58-48.5; 1972, c. 350; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.