In General

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This is Article 1 of the Code of Virginia, titled “In General.” It is part of Chapter 0 “General Provisions of Title 58.1”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 22 sections.

§ 58.1-1	Definitions
§ 58.1-10	Collection of taxes accrued prior to repeal
§ 58.1-11	Oaths or affirmations unnecessary on returns; misdemeanor to make false return
§ 58.1-12	Payment of tax by bad check
§ 58.1-13	State taxes to be paid into the general fund
§ 58.1-13.1	Repealed
§ 58.1-14	Out-of-state tax collections
§ 58.1-15	Rate of interest
§ 58.1-16	Overcollection of tax
§ 58.1-17	Donations to the general fund
§ 58.1-2	Reciprocal agreements with other states for collection of taxes
§ 58.1-3	Secrecy of information; penalties
§ 58.1-3.1	Availability of information necessary to audit local tax returns and other such privileged or confidential tax information
§ 58.1-3.2	Attorney General's and Tax Commissioner's authority to request and share information
§ 58.1-3.3	Deemed consent to disclosure
§ 58.1-3.4	Tax Commissioner's authority to request and share information regarding employer worker reclassification
§ 58.1-4	Person preparing tax return for another not to disclose information without consent
§ 58.1-5	Persons, etc., engaged in more than one business
§ 58.1-6	Priority of taxes, etc., in distributions
§ 58.1-7	Same; liability of recipient of improper corporate distribution
§ 58.1-8	Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
§ 58.1-9	Filing of tax returns or payment of taxes by mail or otherwise; penalty