                                 CODE OF VIRGINIA

DESTRUCTION OF ORIGINAL DOCUMENTS SO REPRODUCED; DESTRUCTION OF OTHER RETURNS,
REPORTS, ETC (§ 58.1-107)

Whenever reproductions have been made pursuant to § 58.1-106 and provision has
been made for preserving, examining and using the same, the Tax Commissioner
may, notwithstanding any other provisions of law, cause the original tax
returns, correspondence, documents, forms, statements, reports or working papers
so reproduced, or any part thereof, to be destroyed. All other records of the
Department may be destroyed after three years upon order of the Tax
Commissioner.

HISTORY: Code 1950, § 58-48.2; 1972, c. 350; 1981, c. 73; 1984, c. 675; 1985,
c. 204; 1999, c. 103.