                                 CODE OF VIRGINIA

ADMISSIBILITY OF REPRODUCTIONS OF DOCUMENTS IN EVIDENCE (§ 58.1-108)

A reproduction or enlargement of any tax return, correspondence, document, form,
statement, report or working paper, when duly attested by the Tax Commissioner,
shall be received as evidence in any court or other proceeding for any purpose
for which the original could be received without proof of the official character
or the person whose name is signed thereto. The introduction of a reproduced tax
return, correspondence, document, form, statement, report or working paper or of
an enlargement thereof shall not preclude admission of the original.

HISTORY: Code 1950, § 58-48.3; 1972, c. 350; 1984, c. 675; 1999, c. 103.