{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-354.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-354.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-354.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-354.html"}],"law_id":371894,"edition_id":2,"section_id":371894,"structure_id":52920,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","history":"Code 1950, \u00a7 58-151.099; 1971, Ex. Sess., c. 171; 1972, c. 565; 1984, c. 675.","full_text":"The assessment of individual income taxes shall be made on separate sheets or forms to be prescribed by the Department, all copies of which shall be kept by the commissioner of the revenue, the treasurer and the Department, respectively, in such manner as shall preclude inspection by unauthorized persons.\n\n","order_by":null,"text":{"0":{"id":1386631,"text":"The assessment of individual income taxes shall be made on separate sheets or forms to be prescribed by the Department, all copies of which shall be kept by the commissioner of the revenue, the treasurer and the Department, respectively, in such manner as shall preclude inspection by unauthorized persons.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52920,"edition_id":2,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":52888,"metadata":{"child_laws":34,"child_structures":0},"date_created":"2026-08-02 03:08:07","date_modified":"2026-08-02 12:35:50","permalink":{"id":1481261,"object_type":"structure","relational_id":52920,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":371802,"structure_id":52920,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":371813,"structure_id":52920,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":371811,"structure_id":52920,"section_number":"58.1-341.1","catch_line":"Returns of individuals; 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Commonwealth","case_number":"2964974","citation":"516 S.E.2d 678","date":"1999-07-27","url":"https:\/\/www.courtlistener.com\/opinion\/1066226\/brown-v-commonwealth\/","abstract":" .\u202f.\u202f. 516 S.E.2d 678 (1999) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"Brailey v. Commonwealth","case_number":"2353082","citation":"686 S.E.2d 546","date":"2009-12-22","url":"https:\/\/www.courtlistener.com\/opinion\/1062286\/brailey-v-commonwealth\/","abstract":" .\u202f.\u202f. 686 S.E.2d 546 (2009) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"2":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":371831,"structure_id":52920,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},{"id":371832,"structure_id":52920,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":{"court_decisions":""}},{"id":371833,"structure_id":52920,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},{"id":371834,"structure_id":52920,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":{"court_decisions":""}},{"id":371836,"structure_id":52920,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","metadata":{"court_decisions":""}},{"id":371837,"structure_id":52920,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":{"court_decisions":""}},{"id":371862,"structure_id":52920,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":{"court_decisions":""}},{"id":371883,"structure_id":52920,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":{"court_decisions":""}},{"id":371890,"structure_id":52920,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":{"court_decisions":""}},{"id":371894,"structure_id":52920,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":{"court_decisions":""}},{"id":371895,"structure_id":52920,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":371896,"structure_id":52920,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":{"court_decisions":""}}],"previous_section":{"id":371890,"structure_id":52920,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":{"court_decisions":""}},"next_section":{"id":371895,"structure_id":52920,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-354\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 565; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1481387,"object_type":"law","relational_id":371894,"identifier":"58.1-354","token":"58.1\/I\/3\/4\/58.1-354","url":"\/58.1-354\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","dublin_core":{"Title":"Separate individual income assessment sheets or forms; how kept","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-354","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The assessment of <span class=\"dictionary\">individual<\/span> income taxes shall be made on separate sheets or forms to be prescribed by the <span class=\"dictionary\">Department<\/span>, all copies of which shall be kept by the commissioner of the revenue, the treasurer and the <span class=\"dictionary\">Department<\/span>, respectively, in such manner as shall preclude inspection by unauthorized persons.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSEPARATE INDIVIDUAL INCOME ASSESSMENT SHEETS OR FORMS; HOW KEPT (\u00a7 58.1-354)\n\nThe assessment of individual income taxes shall be made on separate sheets or\nforms to be prescribed by the Department, all copies of which shall be kept by\nthe commissioner of the revenue, the treasurer and the Department, respectively,\nin such manner as shall preclude inspection by unauthorized persons.\n\nHISTORY: Code 1950, \u00a7 58-151.099; 1971, Ex. Sess., c. 171; 1972, c. 565; 1984,\nc. 675.","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"}}