{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-349.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-349.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-349.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-349.html"}],"law_id":82423,"edition_id":1,"section_id":82423,"structure_id":14178,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","history":"Code 1950, \u00a7 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"In any prosecution under \u00a7 58.1-348, any information return filed with the Department of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in evidence in any court in the Commonwealth as prima facie evidence of what is stated in said return.","order_by":null,"text":{"0":{"id":295317,"text":"In any prosecution under \u00a7 58.1-348, any information return filed with the Department of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in evidence in any court in the Commonwealth as prima facie evidence of what is stated in said return.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; 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how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":76663,"structure_id":14178,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":false},"next_section":{"id":85251,"structure_id":14178,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-349\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":56951,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","order_by":null,"url":"\/58.1-348\/"}],"permalink":{"id":254365,"object_type":"law","relational_id":82423,"identifier":"58.1-349","token":"58.1\/I\/3\/4\/58.1-349","url":"\/58.1-349\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","dublin_core":{"Title":"Information returns prima facie evidence","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-349","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In any <span class=\"dictionary\">prosecution<\/span> under \u00a7&nbsp;<a class=\"law\" title=\"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation\" href=\"\/58.1-348\/\">58.1-348<\/a>, any information return filed with the <span class=\"dictionary\">Department<\/span> of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in <span class=\"dictionary\">evidence<\/span> in any <span class=\"dictionary\">court<\/span> in the Commonwealth as prima facie <span class=\"dictionary\">evidence<\/span> of what is stated in said return.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINFORMATION RETURNS PRIMA FACIE EVIDENCE (\u00a7 58.1-349)\n\nIn any prosecution under \u00a7 58.1-348, any information return filed with the\nDepartment of Taxation or with the local commissioners of the revenue, as\nrequired by this chapter, may be admitted in evidence in any court in the\nCommonwealth as prima facie evidence of what is stated in said return.\n\nHISTORY: Code 1950, \u00a7 58-151.075; 1971, Ex. Sess., c. 171; 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}}