{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-105.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-105.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-105.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-105.1.html"}],"law_id":370922,"edition_id":2,"section_id":370922,"structure_id":52819,"section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","history":"2011, c. 566.","full_text":"Whenever in this title the Commissioner or the Department is required to send any mail or notice by certified mail and such mail or notice is sent certified mail, return receipt requested, then any subsequent, identical mail or notice that is sent by the Commissioner or the Department may be sent by regular mail.\n\n","order_by":null,"text":{"0":{"id":1383683,"text":"Whenever in this title the Commissioner or the Department is required to send any mail or notice by certified mail and such mail or notice is sent certified mail, return receipt requested, then any subsequent, identical mail or notice that is sent by the Commissioner or the Department may be sent by regular mail.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52819,"edition_id":2,"name":"General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":52818,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479079,"object_type":"structure","relational_id":52819,"identifier":"1","token":"58.1\/I\/1","url":"\/58.1\/I\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370862,"structure_id":52819,"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","metadata":false},{"id":370877,"structure_id":52819,"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","metadata":false},{"id":370892,"structure_id":52819,"section_number":"58.1-102","catch_line":"Retention of records by taxpayer","url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102","metadata":false},{"id":370913,"structure_id":52819,"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","metadata":false},{"id":370921,"structure_id":52819,"section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","metadata":{"court_decisions":""}},{"id":370923,"structure_id":52819,"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","metadata":false},{"id":370922,"structure_id":52819,"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","metadata":false},{"id":370924,"structure_id":52819,"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","metadata":false},{"id":370925,"structure_id":52819,"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","metadata":false},{"id":370926,"structure_id":52819,"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","metadata":false},{"id":370927,"structure_id":52819,"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","metadata":false},{"id":370929,"structure_id":52819,"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","metadata":false},{"id":370940,"structure_id":52819,"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","metadata":false},{"id":370950,"structure_id":52819,"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","metadata":false},{"id":370951,"structure_id":52819,"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","metadata":false}],"previous_section":{"id":370923,"structure_id":52819,"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","metadata":false},"next_section":{"id":370924,"structure_id":52819,"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","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-105.1\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapter 566<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479105,"object_type":"law","relational_id":370922,"identifier":"58.1-105.1","token":"58.1\/I\/1\/58.1-105.1","url":"\/58.1-105.1\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1","dublin_core":{"Title":"Certified mail; subsequent mail or notices may be sent by regular mail","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-105.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Whenever in this title the Commissioner or the Department<\/span> is required to send any mail or notice by certified mail and such mail or notice is sent certified mail, return receipt requested, then any subsequent, identical mail or notice that is sent by the Commissioner or the Department<\/span> may be sent by regular mail.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTIFIED MAIL; SUBSEQUENT MAIL OR NOTICES MAY BE SENT BY REGULAR MAIL (\u00a7\n58.1-105.1)\n\nWhenever in this title the Commissioner or the Department is required to send\nany mail or notice by certified mail and such mail or notice is sent certified\nmail, return receipt requested, then any subsequent, identical mail or notice\nthat is sent by the Commissioner or the Department may be sent by regular mail.\n\nHISTORY: 2011, c. 566.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}