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