{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-108.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-108.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-108.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-108.html"}],"law_id":370926,"edition_id":2,"section_id":370926,"structure_id":52819,"section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","history":"Code 1950, \u00a7 58-48.3; 1972, c. 350; 1984, c. 675; 1999, c. 103.","full_text":"A reproduction or enlargement of any tax return, correspondence, document, form, statement, report or working paper, when duly attested by the Tax Commissioner, shall be received as evidence in any court or other proceeding for any purpose for which the original could be received without proof of the official character or the person whose name is signed thereto. The introduction of a reproduced tax return, correspondence, document, form, statement, report or working paper or of an enlargement thereof shall not preclude admission of the original.\n\n","order_by":null,"text":{"0":{"id":1383689,"text":"A reproduction or enlargement of any tax return, correspondence, document, form, statement, report or working paper, when duly attested by the Tax Commissioner, shall be received as evidence in any court or other proceeding for any purpose for which the original could be received without proof of the official character or the person whose name is signed thereto. The introduction of a reproduced tax return, correspondence, document, form, statement, report or working paper or of an enlargement thereof shall not preclude admission of the original.","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; 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-108\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 350; in 1984, chapter 675; in 1999, chapter 103<\/a>.<\/p>","references":[{"id":370927,"section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","order_by":null,"url":"\/58.1-109\/"}],"refers_to":false,"permalink":{"id":1479117,"object_type":"law","relational_id":370926,"identifier":"58.1-108","token":"58.1\/I\/1\/58.1-108","url":"\/58.1-108\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-108\/","token":"58.1\/I\/1\/58.1-108","dublin_core":{"Title":"Admissibility of reproductions of documents in evidence","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-108","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A reproduction or enlargement of any tax return, correspondence, document, form, statement, report or working paper, when duly attested by the Tax Commissioner<\/span>, shall be received as evidence<\/span> in any court<\/span> or other proceeding for any purpose for which the original could be received without proof of the official character or the person whose name is signed thereto. The introduction of a reproduced tax return, correspondence, document, form, statement, report or working paper or of an enlargement thereof shall not preclude admission of the original.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADMISSIBILITY OF REPRODUCTIONS OF DOCUMENTS IN EVIDENCE (\u00a7 58.1-108)\n\nA reproduction or enlargement of any tax return, correspondence, document, form,\nstatement, report or working paper, when duly attested by the Tax Commissioner,\nshall be received as evidence in any court or other proceeding for any purpose\nfor which the original could be received without proof of the official character\nor the person whose name is signed thereto. The introduction of a reproduced tax\nreturn, correspondence, document, form, statement, report or working paper or of\nan enlargement thereof shall not preclude admission of the original.\n\nHISTORY: Code 1950, \u00a7 58-48.3; 1972, c. 350; 1984, c. 675; 1999, c. 103.","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"}}