General Provisions

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This is Chapter 1 of the Code of Virginia, titled “General Provisions.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 15 sections.

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