CODE OF VIRGINIA

TAX COMMISSIONER AUTHORIZED TO MAKE REPRODUCTIONS OF TAX DOCUMENTS (§ 58.1-106)

Notwithstanding any other provision of law, the Tax Commissioner may cause all
or any part of the state tax returns, correspondence, documents, forms,
statements, reports or working papers kept by or in the possession of the
Department to be reproduced. As used in this title, the term
“reproduction” shall be deemed to include photographs,
microphotographs, microfilm, microcard, printouts, optical imaging or other
reproductions of electronically stored data, or any other reproduction of an
original from a process which forms a durable medium for its recording, storing,
and reproducing.

HISTORY: Code 1950, § 58-48.1; 1972, c. 350; 1984, c. 675; 1985, c. 204; 1999,
c. 103.