Chapter 1 General Provisions
This chapter is comprised of the following sections:
- §58.1-100 Property subject to state taxation only
- §58.1-101 Waiver of time limitation on assessment of taxes
- §58.1-102 Retention of records by taxpayer
- §58.1-103 Inspection of records and documents by the Department
- §58.1-104 Period of limitations
- §58.1-105 Offers in compromise; Department may accept; authority and duty of Tax Commissioner
- §58.1-105.1 Certified mail; subsequent mail or notices may be sent by regular mail
- §58.1-106 Tax Commissioner authorized to make reproductions of tax documents
- §58.1-107 Destruction of original documents so reproduced; destruction of other returns, reports, etc
- §58.1-108 Admissibility of reproductions of documents in evidence
- §58.1-109 Compliance with subpoena, etc., requiring production of confidential returns
- §58.1-110 Effect of Tax Commissioner’s affidavit as evidence
- §58.1-111 Taxpayer refusing to file return; estimated tax
- §58.1-112 Return filing frequency; waiver of penalties
- §58.1-113 Nonprofit hospitals to provide returns and information to the Department