{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-113.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-113.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-113.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-113.html"}],"law_id":370951,"edition_id":2,"section_id":370951,"structure_id":52819,"section_number":"58.1-113","catch_line":"Nonprofit hospitals to provide returns and information to the Department","history":"2007, c. 746.","full_text":"Any hospital described under \u00a7 501(c) of the U.S. Internal Revenue Code of 1986, as amended, shall provide to the Department of Taxation a copy of the hospital’s federal 990 or 990-EZ tax form (or the successor form to such form) that was filed with the Internal Revenue Service for the relevant year. Such hospital shall provide the copy to the Department within 30 days following the filing of the federal 990 or 990-EZ tax form with the Internal Revenue Service. In addition, such hospital shall provide to the Department a copy of any interim tax form, report, or return that the hospital filed with or provided to the Internal Revenue Service for the relevant year pursuant to Title 26 of the United States Code or the rules and regulations thereunder. The copy of the interim tax form, report, or return shall be provided to the Department within 30 days following the filing of the same with, or the providing of the same to, the Internal Revenue Service.\n\n","order_by":null,"text":{"0":{"id":1383738,"text":"Any hospital described under \u00a7 501(c) of the U.S. Internal Revenue Code of 1986, as amended, shall provide to the Department of Taxation a copy of the hospital’s federal 990 or 990-EZ tax form (or the successor form to such form) that was filed with the Internal Revenue Service for the relevant year. Such hospital shall provide the copy to the Department within 30 days following the filing of the federal 990 or 990-EZ tax form with the Internal Revenue Service. In addition, such hospital shall provide to the Department a copy of any interim tax form, report, or return that the hospital filed with or provided to the Internal Revenue Service for the relevant year pursuant to Title 26 of the United States Code or the rules and regulations thereunder. The copy of the interim tax form, report, or return shall be provided to the Department within 30 days following the filing of the same with, or the providing of the same to, the Internal Revenue Service.","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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-113\/","history_text":"

This law was first created in 2007. The record of its establishment is cataloged in chapter 746<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479137,"object_type":"law","relational_id":370951,"identifier":"58.1-113","token":"58.1\/I\/1\/58.1-113","url":"\/58.1-113\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-113\/","token":"58.1\/I\/1\/58.1-113","dublin_core":{"Title":"Nonprofit hospitals to provide returns and information to the Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-113","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any hospital described under \u00a7 501(c) of the U.S. Internal Revenue Code of 1986, as amended, shall provide to the Department<\/span> of Taxation a copy of the hospital’s federal 990 or 990-EZ tax form (or the successor form to such form) that was filed with the Internal Revenue Service for the relevant year. Such hospital shall provide the copy to the Department<\/span> within 30 days following the filing of the federal 990 or 990-EZ tax form with the Internal Revenue Service. In addition, such hospital shall provide to the Department<\/span> a copy of any interim tax form, report, or return that the hospital filed with or provided to the Internal Revenue Service for the relevant year pursuant to Title 26 of the United States Code or the rules and regulations thereunder. The copy of the interim tax form, report, or return shall be provided to the Department<\/span> within 30 days following the filing of the same with, or the providing of the same to, the Internal Revenue Service.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNONPROFIT HOSPITALS TO PROVIDE RETURNS AND INFORMATION TO THE DEPARTMENT (\u00a7\n58.1-113)\n\nAny hospital described under \u00a7 501(c) of the U.S. Internal Revenue Code of\n1986, as amended, shall provide to the Department of Taxation a copy of the\nhospital’s federal 990 or 990-EZ tax form (or the successor form to such\nform) that was filed with the Internal Revenue Service for the relevant year.\nSuch hospital shall provide the copy to the Department within 30 days following\nthe filing of the federal 990 or 990-EZ tax form with the Internal Revenue\nService. In addition, such hospital shall provide to the Department a copy of\nany interim tax form, report, or return that the hospital filed with or provided\nto the Internal Revenue Service for the relevant year pursuant to Title 26 of\nthe United States Code or the rules and regulations thereunder. The copy of the\ninterim tax form, report, or return shall be provided to the Department within\n30 days following the filing of the same with, or the providing of the same to,\nthe Internal Revenue Service.\n\nHISTORY: 2007, c. 746.","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"}}