{"law_id":"795098","section_number":"58.1-349","catch_line":"Information returns prima facie evidence","history":"Code 1950, \u00a7 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-349\/","refers_to":[{"id":"789251","section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","url":"\/58.1-348\/"}],"url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","structure":{"1":{"id":"807","name":"Accounting, Returns, Procedures For Individuals","identifier":"4","label":"article","url":"\/58.1\/I\/3\/4\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"795098","structure_id":"807","full_text":"In any prosecution under \u00a7 58.1-348, any information return filed with the Department of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in evidence in any court in the Commonwealth as prima facie evidence of what is stated in said return.","text":{"0":{"id":"2566418","text":"In any prosecution under \u00a7 58.1-348, any information return filed with the Department of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in evidence in any court in the Commonwealth as prima facie evidence of what is stated in said return.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"807","name":"Accounting, Returns, Procedures For Individuals","identifier":"4","label":"article","url":"\/58.1\/I\/3\/4\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"781924","structure_id":"807","section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340"},"1":{"id":"769694","structure_id":"807","section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341"},"2":{"id":"774300","structure_id":"807","section_number":"58.1-341.1","catch_line":"Returns of individuals; 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how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354"},"29":{"id":"792180","structure_id":"807","section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355"}},"previous_section":{"id":"775873","structure_id":"807","section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2"},"next_section":{"id":"788123","structure_id":"807","section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350"},"references":false,"formats":{"txt":"\/58.1-349.txt","json":"\/58.1-349.json","xml":"\/58.1-349.xml"},"dublin_core":{"Title":"Information returns prima facie evidence","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-349","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nINFORMATION RETURNS PRIMA FACIE EVIDENCE (\u00a7 58.1-349)\n\nIn any prosecution under \u00a7 58.1-348, any information return filed with the\nDepartment of Taxation or with the local commissioners of the revenue, as\nrequired by this chapter, may be admitted in evidence in any court in the\nCommonwealth as prima facie evidence of what is stated in said return.\n\nHISTORY: Code 1950, \u00a7 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675."}