PocketLaw | Code Of Virginia | Provisions of Title 58.1

Provisions of Title 58.1

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Definitions

Reciprocal agreements with other states for collection of taxes

(Effective until January 1, 2022) Secrecy of information; penalties

(Effective January 1, 2022) Secrecy of information; penalties

Section
58.1-3.1

Availability of information necessary to audit local tax returns and other such privileged or confidential tax information

Section
58.1-3.2

Attorney General's and Tax Commissioner's authority to request and share information

Section
58.1-3.3

Deemed consent to disclosure

Section
58.1-3.4

Tax Commissioner's authority to request and share information regarding employer worker reclassification

Person preparing tax return for another not to disclose information without consent

Persons, etc., engaged in more than one business

Priority of taxes, etc., in distributions

Same; liability of recipient of improper corporate distribution

Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday

Filing of tax returns or payment of taxes by mail or otherwise; penalty

Section
58.1-10

Collection of taxes accrued prior to repeal

Section
58.1-11

Oaths or affirmations unnecessary on returns; misdemeanor to make false return

Section
58.1-12

Payment of tax by bad check

Section
58.1-13

State taxes to be paid into the general fund

Section
58.1-13.1

Repealed

Section
58.1-14

Out-of-state tax collections

Section
58.1-15

Rate of interest

Section
58.1-16

Overcollection of tax

Section
58.1-17

Donations to the general fund

Section
58.1-20

Repealed

Section
58.1-21

No decree for distribution until taxes paid or provided for

Section
58.1-22

Accounts not to be settled until taxes paid or provided for

Section
58.1-23

Inquiries required of fiduciaries

Section
58.1-24

Fiduciary to be reimbursed out of estate