{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-106.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-106.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-106.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-106.html"}],"law_id":370924,"edition_id":2,"section_id":370924,"structure_id":52819,"section_number":"58.1-106","catch_line":"Tax Commissioner authorized to make reproductions of tax documents","history":"Code 1950, \u00a7 58-48.1; 1972, c. 350; 1984, c. 675; 1985, c. 204; 1999, c. 103.","full_text":"Notwithstanding any other provision of law, the Tax Commissioner may cause all or any part of the state tax returns, correspondence, documents, forms, statements, reports or working papers kept by or in the possession of the Department to be reproduced. As used in this title, the term “reproduction” shall be deemed to include photographs, microphotographs, microfilm, microcard, printouts, optical imaging or other reproductions of electronically stored data, or any other reproduction of an original from a process which forms a durable medium for its recording, storing, and reproducing.\n\n","order_by":null,"text":{"0":{"id":1383687,"text":"Notwithstanding any other provision of law, the Tax Commissioner may cause all or any part of the state tax returns, correspondence, documents, forms, statements, reports or working papers kept by or in the possession of the Department to be reproduced. As used in this title, the term “reproduction” shall be deemed to include photographs, microphotographs, microfilm, microcard, printouts, optical imaging or other reproductions of electronically stored data, or any other reproduction of an original from a process which forms a durable medium for its recording, storing, and reproducing.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52819,"edition_id":2,"name":"General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":52818,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479079,"object_type":"structure","relational_id":52819,"identifier":"1","token":"58.1\/I\/1","url":"\/58.1\/I\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370862,"structure_id":52819,"section_number":"58.1-100","catch_line":"Property subject to state taxation only","url":"\/58.1-100\/","token":"58.1\/I\/1\/58.1-100","metadata":false},{"id":370877,"structure_id":52819,"section_number":"58.1-101","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-101\/","token":"58.1\/I\/1\/58.1-101","metadata":false},{"id":370892,"structure_id":52819,"section_number":"58.1-102","catch_line":"Retention of records by taxpayer","url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102","metadata":false},{"id":370913,"structure_id":52819,"section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103","metadata":false},{"id":370921,"structure_id":52819,"section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","metadata":{"court_decisions":""}},{"id":370923,"structure_id":52819,"section_number":"58.1-105","catch_line":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","url":"\/58.1-105\/","token":"58.1\/I\/1\/58.1-105","metadata":false},{"id":370922,"structure_id":52819,"section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1","metadata":false},{"id":370924,"structure_id":52819,"section_number":"58.1-106","catch_line":"Tax Commissioner authorized to make reproductions of tax documents","url":"\/58.1-106\/","token":"58.1\/I\/1\/58.1-106","metadata":false},{"id":370925,"structure_id":52819,"section_number":"58.1-107","catch_line":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","url":"\/58.1-107\/","token":"58.1\/I\/1\/58.1-107","metadata":false},{"id":370926,"structure_id":52819,"section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","url":"\/58.1-108\/","token":"58.1\/I\/1\/58.1-108","metadata":false},{"id":370927,"structure_id":52819,"section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","url":"\/58.1-109\/","token":"58.1\/I\/1\/58.1-109","metadata":false},{"id":370929,"structure_id":52819,"section_number":"58.1-110","catch_line":"Effect of Tax Commissioner's affidavit as evidence","url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110","metadata":false},{"id":370940,"structure_id":52819,"section_number":"58.1-111","catch_line":"Taxpayer refusing to file return; estimated tax","url":"\/58.1-111\/","token":"58.1\/I\/1\/58.1-111","metadata":false},{"id":370950,"structure_id":52819,"section_number":"58.1-112","catch_line":"Return filing frequency; waiver of penalties","url":"\/58.1-112\/","token":"58.1\/I\/1\/58.1-112","metadata":false},{"id":370951,"structure_id":52819,"section_number":"58.1-113","catch_line":"Nonprofit hospitals to provide returns and information to the Department","url":"\/58.1-113\/","token":"58.1\/I\/1\/58.1-113","metadata":false}],"previous_section":{"id":370922,"structure_id":52819,"section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1","metadata":false},"next_section":{"id":370925,"structure_id":52819,"section_number":"58.1-107","catch_line":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","url":"\/58.1-107\/","token":"58.1\/I\/1\/58.1-107","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-106\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 350; in 1984, chapter 675; in 1985, chapter 204; in 1999, chapter 103<\/a>.<\/p>","references":[{"id":370925,"section_number":"58.1-107","catch_line":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","order_by":null,"url":"\/58.1-107\/"}],"refers_to":false,"permalink":{"id":1479109,"object_type":"law","relational_id":370924,"identifier":"58.1-106","token":"58.1\/I\/1\/58.1-106","url":"\/58.1-106\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-106\/","token":"58.1\/I\/1\/58.1-106","dublin_core":{"Title":"Tax Commissioner authorized to make reproductions of tax documents","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-106","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any other provision of law<\/span>, the Tax Commissioner<\/span> may cause all or any part of the state tax returns, correspondence, documents, forms, statements, reports or working papers kept by or in the possession<\/span> of the Department<\/span> to be reproduced. As used in this title, the term “reproduction” shall be deemed to include photographs, microphotographs, microfilm, microcard, printouts, optical imaging or other reproductions of electronically stored data, or any other reproduction of an original from a process which forms a durable medium for its recording, storing, and reproducing.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX COMMISSIONER AUTHORIZED TO MAKE REPRODUCTIONS OF TAX DOCUMENTS (\u00a7 58.1-106)\n\nNotwithstanding any other provision of law, the Tax Commissioner may cause all\nor any part of the state tax returns, correspondence, documents, forms,\nstatements, reports or working papers kept by or in the possession of the\nDepartment to be reproduced. As used in this title, the term\n“reproduction” shall be deemed to include photographs,\nmicrophotographs, microfilm, microcard, printouts, optical imaging or other\nreproductions of electronically stored data, or any other reproduction of an\noriginal from a process which forms a durable medium for its recording, storing,\nand reproducing.\n\nHISTORY: Code 1950, \u00a7 58-48.1; 1972, c. 350; 1984, c. 675; 1985, c. 204; 1999,\nc. 103.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}