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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>370924</law_id><section_number>58.1-106</section_number><catch_line>Tax Commissioner authorized to make reproductions of tax documents</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><referred_to_by><reference>58.1-107</reference></referred_to_by><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="1">General Provisions</unit></structure><text>
						<section><p>Notwithstanding any other provision of <span class="dictionary">law</span>, the <span class="dictionary">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 <span class="dictionary">possession</span> of the <span class="dictionary">Department</span> to be reproduced. As used in this title, the term &#x201C;reproduction&#x201D; 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></text><history>Code 1950, &#xA7; 58-48.1; 1972, c. 350; 1984, c. 675; 1985, c. 204; 1999, c. 103.</history><metadata></metadata></law>
