General Provisions

  1. Law
  2. Code of Virginia
  3. Taxation
  4. General Provisions

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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