{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-103.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-103.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-103.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-103.html"}],"law_id":81988,"edition_id":1,"section_id":81988,"structure_id":13035,"section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","history":"1984, c. 675.","full_text":"All records and documents required by this subtitle or by rule or regulation shall be available during regular business hours for inspection by the Tax Commissioner or his duly authorized agents. Persons violating the provisions of this section shall be guilty of a Class 2 misdemeanor.","order_by":null,"text":{"0":{"id":293831,"text":"All records and documents required by this subtitle or by rule or regulation shall be available during regular business hours for inspection by the Tax Commissioner or his duly authorized agents. Persons violating the provisions of this section shall be guilty of a Class 2 misdemeanor.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-103\/","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":252091,"object_type":"law","relational_id":81988,"identifier":"58.1-103","token":"58.1\/I\/1\/58.1-103","url":"\/58.1-103\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103","dublin_core":{"Title":"Inspection of records and documents by the Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-103","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>All records and documents required by this subtitle or by rule or regulation shall be available during regular business hours for inspection by the <span class=\"dictionary\">Tax Commissioner<\/span> or his duly authorized agents. Persons violating the provisions of this section shall be guilty of a Class 2 <span class=\"dictionary\">misdemeanor<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINSPECTION OF RECORDS AND DOCUMENTS BY THE DEPARTMENT (\u00a7 58.1-103)\n\nAll records and documents required by this subtitle or by rule or regulation\nshall be available during regular business hours for inspection by the Tax\nCommissioner or his duly authorized agents. Persons violating the provisions of\nthis section shall be guilty of a Class 2 misdemeanor.\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}}