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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>370926</law_id><section_number>58.1-108</section_number><catch_line>Admissibility of reproductions of documents in evidence</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><referred_to_by><reference>58.1-109</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>A reproduction or enlargement of any tax return, correspondence, document, form, statement, report or working paper, when duly attested by the <span class="dictionary">Tax Commissioner</span>, shall be received as <span class="dictionary">evidence</span> in any <span class="dictionary">court</span> or other proceeding for any purpose for which the original could be received without proof of the official character or the person whose name is signed thereto. The introduction of a reproduced tax return, correspondence, document, form, statement, report or working paper or of an enlargement thereof shall not preclude admission of the original.</p></section></text><history>Code 1950, &#xA7; 58-48.3; 1972, c. 350; 1984, c. 675; 1999, c. 103.</history><metadata></metadata></law>
