Virginia — Title 58.1 · Chapter 1

• § 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