{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-214.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-214.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-214.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-214.html"}],"law_id":78510,"edition_id":1,"section_id":78510,"structure_id":12838,"section_number":"58.1-214","catch_line":"Promulgation and distribution of tax forms","history":"Code 1950, \u00a7 58-441.44; 1966, c. 151; 1984, c. 675; 1996, c. 316.","full_text":"To ensure a full collection and accounting for all taxes administered by the Department, it shall design, prepare, print and, upon request, distribute all forms and instructions necessary for filing any return required by this subtitle. In addition, all instructions shall include, in bold type, the address and telephone number of the Department of Taxation and, if available, its e-mail and Internet addresses.\n\t\tThe failure of a taxpayer to receive or procure such forms or instructions shall not, however, relieve such taxpayer from the payment of the tax at the time and in the manner prescribed by law.","order_by":null,"text":{"0":{"id":281360,"text":"To ensure a full collection and accounting for all taxes administered by the Department, it shall design, prepare, print and, upon request, distribute all forms and instructions necessary for filing any return required by this subtitle. In addition, all instructions shall include, in bold type, the address and telephone number of the Department of Taxation and, if available, its e-mail and Internet addresses.\n\t\tThe failure of a taxpayer to receive or procure such forms or instructions shall not, however, relieve such taxpayer from the payment of the tax at the time and in the manner prescribed by law.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12838,"edition_id":1,"name":"Department of Taxation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":253165,"object_type":"structure","relational_id":12838,"identifier":"2","token":"58.1\/I\/2","url":"\/58.1\/I\/2\/","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":76786,"structure_id":12838,"section_number":"58.1-200","catch_line":"Tax Commissioner","url":"\/58.1-200\/","token":"58.1\/I\/2\/58.1-200","metadata":false},{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; 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sessions and investigations elsewhere","url":"\/58.1-212\/","token":"58.1\/I\/2\/58.1-212","metadata":false},{"id":76190,"structure_id":12838,"section_number":"58.1-213","catch_line":"Assistants and clerks","url":"\/58.1-213\/","token":"58.1\/I\/2\/58.1-213","metadata":false},{"id":78510,"structure_id":12838,"section_number":"58.1-214","catch_line":"Promulgation and distribution of tax forms","url":"\/58.1-214\/","token":"58.1\/I\/2\/58.1-214","metadata":false},{"id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","metadata":false},{"id":72619,"structure_id":12838,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","url":"\/58.1-216\/","token":"58.1\/I\/2\/58.1-216","metadata":false},{"id":71448,"structure_id":12838,"section_number":"58.1-217","catch_line":"Form of writs, processes and orders; how served","url":"\/58.1-217\/","token":"58.1\/I\/2\/58.1-217","metadata":false},{"id":80071,"structure_id":12838,"section_number":"58.1-218","catch_line":"Fees and mileage of witnesses","url":"\/58.1-218\/","token":"58.1\/I\/2\/58.1-218","metadata":false},{"id":82787,"structure_id":12838,"section_number":"58.1-219","catch_line":"Examination of books and records of taxpayers","url":"\/58.1-219\/","token":"58.1\/I\/2\/58.1-219","metadata":false},{"id":79327,"structure_id":12838,"section_number":"58.1-220","catch_line":"Waiver of time limitation on assessment of omitted or additional state taxes","url":"\/58.1-220\/","token":"58.1\/I\/2\/58.1-220","metadata":false}],"previous_section":{"id":76190,"structure_id":12838,"section_number":"58.1-213","catch_line":"Assistants and clerks","url":"\/58.1-213\/","token":"58.1\/I\/2\/58.1-213","metadata":false},"next_section":{"id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-214\/","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 1966, chapter 151; in 1984, chapter 675; in 1996, chapter 316<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":253239,"object_type":"law","relational_id":78510,"identifier":"58.1-214","token":"58.1\/I\/2\/58.1-214","url":"\/58.1-214\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-214\/","token":"58.1\/I\/2\/58.1-214","dublin_core":{"Title":"Promulgation and distribution of tax forms","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-214","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

To ensure a full collection and accounting for all taxes administered by the Department<\/span>, it shall design, prepare, print and, upon request, distribute all forms and instructions necessary for filing any return required by this subtitle. In addition, all instructions shall include, in bold type, the address and telephone number of the Department<\/span> of Taxation and, if available, its e-mail and Internet addresses.\n\t\tThe failure of a taxpayer<\/span> to receive or procure such forms or instructions shall not, however, relieve such taxpayer<\/span> from the payment of the tax at the time and in the manner prescribed by law<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROMULGATION AND DISTRIBUTION OF TAX FORMS (\u00a7 58.1-214)\n\nTo ensure a full collection and accounting for all taxes administered by the\nDepartment, it shall design, prepare, print and, upon request, distribute all\nforms and instructions necessary for filing any return required by this\nsubtitle. In addition, all instructions shall include, in bold type, the address\nand telephone number of the Department of Taxation and, if available, its e-mail\nand Internet addresses.\n\t\tThe failure of a taxpayer to receive or procure such forms or instructions\nshall not, however, relieve such taxpayer from the payment of the tax at the\ntime and in the manner prescribed by law.\n\nHISTORY: Code 1950, \u00a7 58-441.44; 1966, c. 151; 1984, c. 675; 1996, c. 316.","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}}