{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-215.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-215.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-215.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-215.html"}],"law_id":69034,"edition_id":1,"section_id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","history":"Code 1950, \u00a7\u00a7 58-31, 58-441.44; 1966, c. 151; 1972, c. 291; 1973, c. 281; 1984, c. 675.","full_text":"The Tax Commissioner is authorized to impose a charge for the sale of reprints of this title, or portions thereof, for copies of rules and regulations promulgated by the Tax Commissioner and for other publications of the Department. Receipts from such sales shall be credited to the Department for reimbursement of printing expenses. No charge shall be made for state tax forms or instructions.","order_by":null,"text":{"0":{"id":249905,"text":"The Tax Commissioner is authorized to impose a charge for the sale of reprints of this title, or portions thereof, for copies of rules and regulations promulgated by the Tax Commissioner and for other publications of the Department. Receipts from such sales shall be credited to the Department for reimbursement of printing expenses. No charge shall be made for state tax forms or instructions.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-215\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1972, chapter 291; in 1973, chapter 281; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":253243,"object_type":"law","relational_id":69034,"identifier":"58.1-215","token":"58.1\/I\/2\/58.1-215","url":"\/58.1-215\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","dublin_core":{"Title":"Charge for sale of publications","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-215","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax Commissioner<\/span> is authorized to impose a charge for the sale of reprints of this title, or portions thereof, for copies of rules and regulations promulgated by the <span class=\"dictionary\">Tax Commissioner<\/span> and for other publications of the <span class=\"dictionary\">Department<\/span>. Receipts from such sales shall be credited to the <span class=\"dictionary\">Department<\/span> for reimbursement of printing expenses. No charge shall be made for state tax forms or instructions.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCHARGE FOR SALE OF PUBLICATIONS (\u00a7 58.1-215)\n\nThe Tax Commissioner is authorized to impose a charge for the sale of reprints\nof this title, or portions thereof, for copies of rules and regulations\npromulgated by the Tax Commissioner and for other publications of the\nDepartment. Receipts from such sales shall be credited to the Department for\nreimbursement of printing expenses. No charge shall be made for state tax forms\nor instructions.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-31, 58-441.44; 1966, c. 151; 1972, c. 291; 1973, c.\n281; 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}}