{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-107.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-107.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-107.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-107.html"}],"law_id":370925,"edition_id":2,"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","history":"Code 1950, \u00a7 58-48.2; 1972, c. 350; 1981, c. 73; 1984, c. 675; 1985, c. 204; 1999, c. 103.","full_text":"Whenever reproductions have been made pursuant to \u00a7 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.\n\n","order_by":null,"text":{"0":{"id":1383688,"text":"Whenever reproductions have been made pursuant to \u00a7 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.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-107\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1981, chapter 73; in 1984, chapter 675; in 1985, chapter 204; in 1999, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0103\">103<\/a>.<\/p>","references":false,"refers_to":[{"id":370924,"section_number":"58.1-106","catch_line":"Tax Commissioner authorized to make reproductions of tax documents","order_by":null,"url":"\/58.1-106\/"}],"permalink":{"id":1479113,"object_type":"law","relational_id":370925,"identifier":"58.1-107","token":"58.1\/I\/1\/58.1-107","url":"\/58.1-107\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-107\/","token":"58.1\/I\/1\/58.1-107","dublin_core":{"Title":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-107","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Whenever reproductions have been made pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Tax Commissioner authorized to make reproductions of tax documents\" href=\"\/58.1-106\/\">58.1-106<\/a> and provision has been made for preserving, examining and using the same, the <span class=\"dictionary\">Tax Commissioner<\/span> may, notwithstanding any other provisions of <span class=\"dictionary\">law<\/span>, 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 <span class=\"dictionary\">Department<\/span> may be destroyed after three years upon <span class=\"dictionary\">order<\/span> of the <span class=\"dictionary\">Tax Commissioner<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDESTRUCTION OF ORIGINAL DOCUMENTS SO REPRODUCED; DESTRUCTION OF OTHER RETURNS,\nREPORTS, ETC (\u00a7 58.1-107)\n\nWhenever reproductions have been made pursuant to \u00a7 58.1-106 and provision has\nbeen made for preserving, examining and using the same, the Tax Commissioner\nmay, notwithstanding any other provisions of law, cause the original tax\nreturns, correspondence, documents, forms, statements, reports or working papers\nso reproduced, or any part thereof, to be destroyed. All other records of the\nDepartment may be destroyed after three years upon order of the Tax\nCommissioner.\n\nHISTORY: Code 1950, \u00a7 58-48.2; 1972, c. 350; 1981, c. 73; 1984, c. 675; 1985,\nc. 204; 1999, c. 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"}}