{"law_id":"778120","section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","history":"Code 1950, \u00a7 58-48.4; 1972, c. 350; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{"0":{"name":"In Re Grand Jury Subpoena Dated April 18, 2007","case_number":"GRAND JURY 06-2","citation":"485 F. Supp. 2d 709","date":"2007-05-09","url":"https:\/\/www.courtlistener.com\/opinion\/2416082\/in-re-grand-jury-subpoena-dated-april-18-2007\/","abstract":" .\u202f.\u202f. opened without a judicial order pursuant to section 58.1-109 of the Code of Virginia.[1]Id. .\u202f.\u202f. ","court_html":"District Court, E.D. Virginia"},"1":{"name":"In Re Grand Jury Subpoena","case_number":null,"citation":"144 F. Supp. 2d 540","date":"2001-03-05","url":"https:\/\/www.courtlistener.com\/opinion\/2316051\/in-re-grand-jury-subpoena\/","abstract":" .\u202f.\u202f. so doing, the Commissioner relied on Va.Code \u00a7 58.1-109, which prohibits the disclosure of state .\u202f.\u202f. ","court_html":"District Court, W.D. Virginia"}},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-109\/","refers_to":[{"id":"779582","section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","url":"\/58.1-108\/"}],"url":"\/58.1-109\/","token":"58.1\/I\/1\/58.1-109","structure":{"1":{"id":"2375","name":"General Provisions","identifier":"1","label":"chapter","url":"\/58.1\/I\/1\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":[{"id":"778120","section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","url":"\/58.1-109\/"}],"edition_id":"11","section_id":"778120","structure_id":"2375","full_text":"The Tax Commissioner and each employee of the Department, when served with any summons, subpoena, subpoena duces tecum or order, directing him to produce any confidential tax returns kept by or in the possession of the Department, may comply therewith by certifying a reproduction or enlargement thereof in accordance with \u00a7 58.1-108 and mailing such reproduction or enlargement in a sealed envelope to the clerk of court. Such envelope shall not be opened unless and until a judge of such court determines that the information contained therein is of such importance that the ends of justice require that the secrecy and confidentiality of such returns be violated and no reproduction of said returns shall be allowed by the court. Unless otherwise directed by a judge of such court, the clerk shall return all such reproductions and enlargements to the Department after the entry of a final order in the case. A charge not exceeding one dollar per page may be made for each such copy and shall be paid by the party requesting such order. Upon good cause shown, any court may direct the Tax Commissioner or any employee of the Department to appear in person, notwithstanding any other provision of this section.","text":{"0":{"id":"2509505","text":"The Tax Commissioner and each employee of the Department, when served with any summons, subpoena, subpoena duces tecum or order, directing him to produce any confidential tax returns kept by or in the possession of the Department, may comply therewith by certifying a reproduction or enlargement thereof in accordance with \u00a7 58.1-108 and mailing such reproduction or enlargement in a sealed envelope to the clerk of court. Such envelope shall not be opened unless and until a judge of such court determines that the information contained therein is of such importance that the ends of justice require that the secrecy and confidentiality of such returns be violated and no reproduction of said returns shall be allowed by the court. Unless otherwise directed by a judge of such court, the clerk shall return all such reproductions and enlargements to the Department after the entry of a final order in the case. A charge not exceeding one dollar per page may be made for each such copy and shall be paid by the party requesting such order. Upon good cause shown, any court may direct the Tax Commissioner or any employee of the Department to appear in person, notwithstanding any other provision of this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"2375","name":"General Provisions","identifier":"1","label":"chapter","url":"\/58.1\/I\/1\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"793662","structure_id":"2375","section_number":"58.1-100","catch_line":"Property subject to state taxation only","url":"\/58.1-100\/","token":"58.1\/I\/1\/58.1-100"},"1":{"id":"770744","structure_id":"2375","section_number":"58.1-101","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-101\/","token":"58.1\/I\/1\/58.1-101"},"2":{"id":"783362","structure_id":"2375","section_number":"58.1-102","catch_line":"Retention of records by taxpayer","url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102"},"3":{"id":"776474","structure_id":"2375","section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103"},"4":{"id":"795180","structure_id":"2375","section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104"},"5":{"id":"768809","structure_id":"2375","section_number":"58.1-105","catch_line":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","url":"\/58.1-105\/","token":"58.1\/I\/1\/58.1-105"},"6":{"id":"787669","structure_id":"2375","section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1"},"7":{"id":"771707","structure_id":"2375","section_number":"58.1-106","catch_line":"Tax Commissioner authorized to make reproductions of tax documents","url":"\/58.1-106\/","token":"58.1\/I\/1\/58.1-106"},"8":{"id":"787730","structure_id":"2375","section_number":"58.1-107","catch_line":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","url":"\/58.1-107\/","token":"58.1\/I\/1\/58.1-107"},"9":{"id":"779582","structure_id":"2375","section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","url":"\/58.1-108\/","token":"58.1\/I\/1\/58.1-108"},"10":{"id":"778120","structure_id":"2375","section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","url":"\/58.1-109\/","token":"58.1\/I\/1\/58.1-109"},"11":{"id":"782398","structure_id":"2375","section_number":"58.1-110","catch_line":"Effect of Tax Commissioner's affidavit as evidence","url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110"},"12":{"id":"776363","structure_id":"2375","section_number":"58.1-111","catch_line":"Taxpayer refusing to file return; estimated tax","url":"\/58.1-111\/","token":"58.1\/I\/1\/58.1-111"},"13":{"id":"781385","structure_id":"2375","section_number":"58.1-112","catch_line":"Return filing frequency; waiver of penalties","url":"\/58.1-112\/","token":"58.1\/I\/1\/58.1-112"},"14":{"id":"779614","structure_id":"2375","section_number":"58.1-113","catch_line":"Nonprofit hospitals to provide returns and information to the Department","url":"\/58.1-113\/","token":"58.1\/I\/1\/58.1-113"}},"previous_section":{"id":"779582","structure_id":"2375","section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","url":"\/58.1-108\/","token":"58.1\/I\/1\/58.1-108"},"next_section":{"id":"782398","structure_id":"2375","section_number":"58.1-110","catch_line":"Effect of Tax Commissioner's affidavit as evidence","url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110"},"references":false,"formats":{"txt":"\/58.1-109.txt","json":"\/58.1-109.json","xml":"\/58.1-109.xml"},"dublin_core":{"Title":"Compliance with subpoena, etc., requiring production of confidential returns","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-109","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nCOMPLIANCE WITH SUBPOENA, ETC., REQUIRING PRODUCTION OF CONFIDENTIAL RETURNS (\u00a7\n58.1-109)\n\nThe Tax Commissioner and each employee of the Department, when served with any\nsummons, subpoena, subpoena duces tecum or order, directing him to produce any\nconfidential tax returns kept by or in the possession of the Department, may\ncomply therewith by certifying a reproduction or enlargement thereof in\naccordance with \u00a7 58.1-108 and mailing such reproduction or enlargement in a\nsealed envelope to the clerk of court. Such envelope shall not be opened unless\nand until a judge of such court determines that the information contained\ntherein is of such importance that the ends of justice require that the secrecy\nand confidentiality of such returns be violated and no reproduction of said\nreturns shall be allowed by the court. Unless otherwise directed by a judge of\nsuch court, the clerk shall return all such reproductions and enlargements to\nthe Department after the entry of a final order in the case. A charge not\nexceeding one dollar per page may be made for each such copy and shall be paid\nby the party requesting such order. Upon good cause shown, any court may direct\nthe Tax Commissioner or any employee of the Department to appear in person,\nnotwithstanding any other provision of this section.\n\nHISTORY: Code 1950, \u00a7 58-48.4; 1972, c. 350; 1984, c. 675."}