{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-110.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-110.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-110.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-110.html"}],"law_id":65183,"edition_id":1,"section_id":65183,"structure_id":13035,"section_number":"58.1-110","catch_line":"Effect of Tax Commissioner&#8217;s affidavit as evidence","history":"Code 1950, \u00a7 58-48.5; 1972, c. 350; 1984, c. 675.","full_text":"In any judicial proceeding, civil or criminal, involving any tax administered by the Department, a duly executed affidavit by the Tax Commissioner may be accepted by the court as prima facie evidence as to whether or not a tax return has been filed or the tax has been paid.","order_by":null,"text":{"0":{"id":237090,"text":"In any judicial proceeding, civil or criminal, involving any tax administered by the Department, a duly executed affidavit by the Tax Commissioner may be accepted by the court as prima facie evidence as to whether or not a tax return has been filed or the tax has been paid.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-110\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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.<\/p>","references":false,"refers_to":false,"permalink":{"id":252123,"object_type":"law","relational_id":65183,"identifier":"58.1-110","token":"58.1\/I\/1\/58.1-110","url":"\/58.1-110\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110","dublin_core":{"Title":"Effect of Tax Commissioner&#8217;s affidavit as evidence","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-110","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In any judicial proceeding, civil or criminal, involving any tax administered by the <span class=\"dictionary\">Department<\/span>, a duly executed <span class=\"dictionary\">affidavit<\/span> by the <span class=\"dictionary\">Tax Commissioner<\/span> may be accepted by the <span class=\"dictionary\">court<\/span> as prima facie <span class=\"dictionary\">evidence<\/span> as to whether or not a tax return has been filed or the tax has been paid.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEFFECT OF TAX COMMISSIONER&#8217;S AFFIDAVIT AS EVIDENCE (\u00a7 58.1-110)\n\nIn any judicial proceeding, civil or criminal, involving any tax administered by\nthe Department, a duly executed affidavit by the Tax Commissioner may be\naccepted by the court as prima facie evidence as to whether or not a tax return\nhas been filed or the tax has been paid.\n\nHISTORY: Code 1950, \u00a7 58-48.5; 1972, c. 350; 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}}