CODE OF VIRGINIA

EFFECT OF TAX COMMISSIONER’S AFFIDAVIT AS EVIDENCE (§ 58.1-110)

In any judicial proceeding, civil or criminal, involving any tax administered by
the Department, a duly executed affidavit by the Tax Commissioner may be
accepted by the court as prima facie evidence as to whether or not a tax return
has been filed or the tax has been paid.

HISTORY: Code 1950, § 58-48.5; 1972, c. 350; 1984, c. 675.