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