This article is comprised of the following sections:
- §58.1-1 Definitions
- §58.1-10 Collection of taxes accrued prior to repeal
- §58.1-11 Oaths or affirmations unnecessary on returns; misdemeanor to make false return
- §58.1-12 Payment of tax by bad check
- §58.1-13 State taxes to be paid into the general fund
- §58.1-13.1 Repealed
- §58.1-14 Out-of-state tax collections
- §58.1-15 Rate of interest
- §58.1-16 Overcollection of tax
- §58.1-17 Donations to the general fund
- §58.1-2 Reciprocal agreements with other states for collection of taxes
- §58.1-3 Secrecy of information; penalties
- §58.1-3.1 Availability of information necessary to audit local tax returns and other such privileged or confidential tax information
- §58.1-3.2 Attorney General’s and Tax Commissioner’s authority to request and share information
- §58.1-3.3 Deemed consent to disclosure
- §58.1-3.4 Tax Commissioner’s authority to request and share information regarding employer worker reclassification
- §58.1-4 Person preparing tax return for another not to disclose information without consent
- §58.1-5 Persons, etc., engaged in more than one business
- §58.1-6 Priority of taxes, etc., in distributions
- §58.1-7 Same; liability of recipient of improper corporate distribution
- §58.1-8 Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
- §58.1-9 Filing of tax returns or payment of taxes by mail or otherwise; penalty