{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-102.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-102.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-102.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-102.html"}],"law_id":81289,"edition_id":1,"section_id":81289,"structure_id":13035,"section_number":"58.1-102","catch_line":"Retention of records by taxpayer","history":"1984, c. 675.","full_text":"It shall be the duty of every taxpayer to retain suitable records and documents substantiating all information contained on any return required by this subtitle and any such other pertinent records or documents as the Tax Commissioner may require by regulation.\n\t\tThe records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.","order_by":null,"text":{"0":{"id":291335,"text":"It shall be the duty of every taxpayer to retain suitable records and documents substantiating all information contained on any return required by this subtitle and any such other pertinent records or documents as the Tax Commissioner may require by regulation.\n\t\tThe records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13035,"edition_id":1,"name":"General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":252077,"object_type":"structure","relational_id":13035,"identifier":"1","token":"58.1\/I\/1","url":"\/58.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69897,"structure_id":13035,"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":76417,"structure_id":13035,"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":81289,"structure_id":13035,"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":81988,"structure_id":13035,"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":76408,"structure_id":13035,"section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","metadata":false},{"id":71078,"structure_id":13035,"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":72462,"structure_id":13035,"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":79964,"structure_id":13035,"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":65116,"structure_id":13035,"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":54099,"structure_id":13035,"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":54373,"structure_id":13035,"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":65183,"structure_id":13035,"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":59753,"structure_id":13035,"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":69756,"structure_id":13035,"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":87459,"structure_id":13035,"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":76417,"structure_id":13035,"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},"next_section":{"id":81988,"structure_id":13035,"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-102\/","history_text":"<p>This law was first created in 1984. The record of its establishment is cataloged in chapter 675 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. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":252087,"object_type":"law","relational_id":81289,"identifier":"58.1-102","token":"58.1\/I\/1\/58.1-102","url":"\/58.1-102\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102","dublin_core":{"Title":"Retention of records by taxpayer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-102","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>It shall be the duty of every <span class=\"dictionary\">taxpayer<\/span> to retain suitable records and documents substantiating all information contained on any return required by this subtitle and any such other pertinent records or documents as the <span class=\"dictionary\">Tax Commissioner<\/span> may require by regulation.\n\t\tThe records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRETENTION OF RECORDS BY TAXPAYER (\u00a7 58.1-102)\n\nIt shall be the duty of every taxpayer to retain suitable records and documents\nsubstantiating all information contained on any return required by this subtitle\nand any such other pertinent records or documents as the Tax Commissioner may\nrequire by regulation.\n\t\tThe records and documents shall be preserved for a period of three years from\nthe required date for filing a return to which such records or documents\npertain.\n\nHISTORY: 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}