<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371836</law_id><section_number>58.1-349</section_number><catch_line>Information returns prima facie evidence</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><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="3" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="4" identifier="4">Accounting, Returns, Procedures for Individuals</unit></structure><text>
						<section><p>In any <span class="dictionary">prosecution</span> under &#xA7;&#xA0;<a class="law" title="Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation" href="/58.1-348/">58.1-348</a>, any information return filed with the <span class="dictionary">Department</span> of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in <span class="dictionary">evidence</span> in any <span class="dictionary">court</span> in the Commonwealth as prima facie <span class="dictionary">evidence</span> of what is stated in said return.</p></section></text><history>Code 1950, &#xA7; 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675.</history><metadata><court_decisions></court_decisions></metadata></law>
