                                 CODE OF VIRGINIA

RETENTION OF RECORDS BY TAXPAYER (§ 58.1-102)

It shall be the duty of every taxpayer to retain suitable records and documents
substantiating all information contained on any return required by this subtitle
and any such other pertinent records or documents as the Tax Commissioner may
require by regulation.
		The records and documents shall be preserved for a period of three years from
the required date for filing a return to which such records or documents
pertain.

HISTORY: 1984, c. 675.