Article 1: In General

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§58.1-13.1 Repealed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&#8217;s and Tax Commissioner&#8217;s authority to request and share information
§58.1-3.3 Deemed consent to disclosure
§58.1-3.4 Tax Commissioner&#8217;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
