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&#8217;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
