reglab/housing_qa huggingface dataset:
VA Code § 58.1-3.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information

Notwithstanding the provisions of § 58.1-3, the Attorney General and the Tax Commissioner are authorized to disclose any information collected by him, or reported or provided to him, on (i) the sales or purchases of cigarettes or other tobacco products, (ii) tax information relating to such sales or purchases, and (iii) tax information relating to sellers and purchasers of cigarettes or other tobacco products, to any federal, state, or local agency, including any agency of another state or local agency thereof, or any national or regional association of federal, state, or local agencies. Such tax information shall include any information acquired by him in the performance of his duties with respect to the transactions, property, including personal property, income, business or tax returns of any person, firm, or corporation.Further, the Attorney General and the Tax Commissioner are authorized to disclose information collected by him, or reported or provided to him, on the sales or purchases of cigarettes or other tobacco products to any tobacco product manufacturer required to establish a qualified escrow fund under § 3.2-4201. Such information provided to any tobacco product manufacturer shall be limited to brands or products of that manufacturer only.2002, cc. 683, 722; 2012, c. 395; 2015, c. 247.
VA Code § 58.1-3.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-3.3. Deemed consent to disclosure

When a credit or other tax attribute has been transferred from a transferor to a transferee pursuant to a statutory provision permitting such transfer, then:1. The transferor shall be deemed to consent to the disclosure to the transferee of any confidential tax information relevant to the eligibility and value of the credit or other tax attribute transferred; and2. The transferee shall be deemed to consent to the disclosure by the Department to the transferor of the amount of the transferred credit or other tax attribute used or absorbed on the transferee's tax return when such disclosure is necessary in the administration of the chapter.2008, c. 549.
VA Code § 58.1-3.4 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-3.4. Tax Commissioner's authority to request and share information regarding employer worker reclassification

Notwithstanding the provisions of § 58.1-3, the Tax Commissioner is authorized to work and share information with the following agencies to identify employers who fail to properly classify individuals as employees pursuant to the provisions of Chapter 19 (§ 58.1-1900 et seq.) and to enforce the provisions of Chapters 3 (§ 58.1-300 et seq.) and 19: the Department of Labor and Industry, the Virginia Employment Commission, the Department of Small Business and Supplier Diversity, the Department of General Services, the Workers' Compensation Commission, and the Department of Professional and Occupational Regulation. If any such agency has reason to believe that an employer has failed to properly classify individuals as employees in violation of Chapter 19, it shall notify the Department. Except as otherwise provided by law, such agencies shall share with the Department any information that may assist the Department in enforcing the provisions of Chapters 3 and 19.2020, cc. 681, 682.
VA Code § 58.1-4 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-4. Person preparing tax return for another not to disclose information without consent

No person, firm or corporation who undertakes the preparation of (i) any tax return required pursuant to this title or (ii) a federal income or an estate tax return required pursuant to federal law, for or without compensation, shall sell, dispose of or otherwise disclose, for the purpose of solicitation by mail or otherwise, the name or address of the person for whom such return is prepared, or disclose, for the purpose of solicitation by mail or otherwise, any information given by the person in the preparation of such return, without the written consent of the person requesting the preparation of such return. Violators of this section shall be guilty of a Class 2 misdemeanor, and each such disclosure shall constitute a separate offense.Code 1950, §§ 58-27.4, 58-428; 1971, Ex. Sess., c. 195; 1984, c. 675.
VA Code § 58.1-5 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-5. Persons, etc., engaged in more than one business

When any person, firm or corporation is engaged in more than one business which is made by law subject to taxation, such person, firm or corporation shall pay the tax provided by law on each branch of his, their or its business.Code 1950, § 58-23; 1984, c. 675.
VA Code § 58.1-6 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-6. Priority of taxes, etc., in distributions

In any distribution of the assets of any person or corporation assessed with taxes, levies and fees, together with penalties and interest thereon, due to the Commonwealth or any of its political subdivisions, whether heretofore or hereafter imposed, the claims of the Commonwealth and the political subdivisions for such taxes, levies and fees, penalties and interest thereon shall be paramount and prior to all claims of general creditors, except claims given higher dignity by federal law. Nothing in this section shall be construed in derogation of any lien of the Commonwealth or any of its political subdivisions now existing or hereafter created by law; nor shall anything herein be construed to affect the laws now in force with regard to the marshalling of a decedent's estate and in regard to the exemption of a poor debtor.Code 1950, § 58-24; 1984, c. 675.
VA Code § 58.1-7 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-7. Same; liability of recipient of improper corporate distribution

If any corporation assessed with a tax, including penalties and interest thereon, distributes its assets without first paying such assessment to the Commonwealth or to the proper political subdivision, as the case may be, any person with actual notice of such assessment receiving any moneys or other property from such distribution shall be held personally liable for such assessment to an amount not in excess of his participation in such distribution and any purchaser with actual notice of any such assessment shall be liable therefor to the extent of the assets of the corporation coming into his hands. Nothing in this section shall be construed so as to affect the rights of any bona fide purchaser for value.Code 1950, § 58-25; 1984, c. 675.
VA Code § 58.1-8 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-8. Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday

When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.Code 1950, § 58-4.1; 1966, c. 690; 1984, c. 675.
VA Code § 58.1-10 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-10. Collection of taxes accrued prior to repeal

Any state or local tax heretofore or hereafter repealed shall be subject to all procedures for the collection of delinquent taxes or for the correction of erroneous assessment as may have been applicable to such tax immediately before such repeal.Code 1950, § 58-27.3; 1971, Ex. Sess., c. 10; 1984, c. 675.
VA Code § 58.1-11 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return

No return of any state or local tax need be verified by the oath or affirmation of the person or persons who are required by law to sign the return but the signature of such person or persons to any such return shall be sufficient. Any such person who willfully subscribes any such return which he does not believe to be true and correct as to every material matter shall be guilty of a Class 1 misdemeanor.Code 1950, § 58-27; 1972, c. 316; 1984, c. 675.
VA Code § 58.1-12 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-12. Payment of tax by bad check

A. If any check tendered for any tax due under this title is not paid by the bank on which it is drawn, the taxpayer for whom such check was tendered shall remain liable for the payment of the tax the same as if such check had not been tendered.B. If such person fails to pay the amount shown on the face of the check within five days after notice of such nonpayment has been mailed to the taxpayer by the tax assessing official, a penalty of twenty-five dollars shall be added to the tax due. Such penalty shall be in addition to any and all other penalties provided by law.Code 1950, §§ 58-26.1, 58-151.13:1, 58-441.35; 1966, c. 151; 1972, c. 351; 1979, c. 423; 1984, c. 675; 1992, c. 678.
VA Code § 58.1-13 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-13. State taxes to be paid into the general fund

Except when otherwise specifically provided, all state taxes, including penalties and interest, collected under the provisions of this title, shall, when paid into the state treasury, be paid into the general fund of the state treasury for the support of the government.Code 1950, § 58-26; 1984, c. 675.
VA Code § 58.1-14 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-14. Out-of-state tax collections

Any state of the United States, or any political subdivision thereof, shall have the right to sue in the courts of Virginia to recover any tax which may be owing to it when the like right is accorded to the Commonwealth of Virginia and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity.Code 1950, § 58-1021.1; 1952, c. 323; 1984, c. 675.
VA Code § 58.1-15 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-15. Rate of interest

A. Unless otherwise specifically provided, interest on omitted taxes, assessments and refunds under this title shall be computed at the rates equal to the rates of interest established pursuant to § 6621 of the Internal Revenue Code. The rate of interest on omitted taxes and assessments under this title shall be the "Underpayment Rate" established pursuant to § 6621(a)(2) of the Internal Revenue Code plus two percent. The rate of interest on refunds under this title shall be the "Overpayment Rate" for noncorporate taxpayers established pursuant to § 6621(a)(1) of the Internal Revenue Code plus two percent. Separate computations shall be made by multiplying the deficiency or overpayment for each period by the rate of interest applicable to that period.B. In determining the addition to tax under § 58.1-492 for failure by individuals to pay estimated tax, the "Underpayment Rate" plus two percent which applies during the third month following such taxable year shall also apply during the first fifteen days of the fourth month following such taxable year in the case of individuals filing on a basis other than a calendar year. In the case of all other individuals, the "Underpayment Rate" plus two percent which applies during the third month following such taxable year shall also be applicable through May 1.C. In determining the addition to tax under § 58.1-504 for failure by corporations to pay estimated tax, the "Underpayment Rate" plus two percent which applies during the third month following such taxable year shall also apply during the first fifteen days of the fourth month following such taxable year.Code 1950, § 58-1160.1; 1980, c. 663; 1984, c. 675; 1987, c. 484; 1991, cc. 316, 331; 1999, cc. 146, 180.
VA Code § 58.1-16 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-16. Overcollection of tax

Any person responsible for collecting any tax administered by the Department or the Division of Motor Vehicles who overcollects such tax and fails to account for and pay such overcollection to the appropriate state agency by the time his regular monthly or quarterly return is due shall be liable for the amount of such overcollection, and in addition a penalty of twenty-five percent of such overcollection. The Commissioner administering such tax may waive such penalty for good cause.Code 1950, § 58-44.2; 1979, c. 133; 1984, c. 675.
VA Code § 58.1-17 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-17. Donations to the general fund

Any taxpayer wanting to donate money in excess of his tax liability to the Commonwealth may do so at any time by writing a check payable to the State Treasurer and designating it as a donation to the Commonwealth's general fund. Such donations shall be used only for public purposes and shall be deductible as a charitable contribution to the extent allowed under § 170 of the Internal Revenue Code of 1986, as amended. Taxpayers making donations pursuant to this section may (i) include their donations when filing their Virginia income tax return, or (ii) deliver such donations, either in person or by mail, to the Tax Commissioner. The Tax Commissioner shall report to the State Treasurer the amount donated monthly and the State Treasurer shall credit such amount to the general fund.2002, c. 268.
VA Code § 58.1-21 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-21. No decree for distribution until taxes paid or provided for

No decree or order shall be entered by any court of the Commonwealth directing the payment or other distribution of any funds, securities, moneys or other property under its control or under the control or in the hands of any receiver, commissioner or other officer of the court or any executor, administrator, trustee or other fiduciary unless it be made to appear to such court that all taxes and levies upon such funds, securities, moneys or other property have been paid or unless the payment thereof be provided for in such decree or order. No commissioner, executor, administrator, trustee or other fiduciary, receiver, trustee, bank or other person or corporation shall pay out any funds in hand under the order of any court unless a receipt for taxes is produced showing the taxes have been paid, or unless such order shall so state.Code 1950, § 58-870; 1984, c. 675.
VA Code § 58.1-22 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-22. Accounts not to be settled until taxes paid or provided for

No commissioner of accounts shall, under § 64.2-1211, file any report of an account of the transactions of any fiduciary not governed by § 58.1-911 until the commissioner finds that all taxes, whether state, county or city, assessed and chargeable upon property in the hands of the person for whom such account is settled have been paid or unless such account shall show that there remains in the hands of such person a sufficient sum, over and above the charges of administration, to pay all taxes charged against such person in his capacity as fiduciary.Code 1950, § 58-871; 1984, c. 675; 1997, c. 496; 2002, c. 35.
VA Code § 58.1-23 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-23. Inquiries required of fiduciaries

Every personal representative, before settling the estate in his hands, shall make inquiry of the treasurer of the county or city wherein the decedent last resided and of the Department with respect to any unpaid taxes and levies assessed against his decedent.Code 1950, § 58-872; 1984, c. 675.
VA Code § 58.1-24 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|General Provisions of Title 58.1|§ 58.1-24. Fiduciary to be reimbursed out of estate

When taxes or levies are paid by any fiduciary on any estate in his hands or for which he may be liable, such taxes and levies shall be refunded out of the estate.Code 1950, § 58-873; 1984, c. 675.
VA Code § 58.1-100 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-100. Property subject to state taxation only

Insurance taxes, licenses on insurance companies, taxable intangible personal property, rolling stock of all corporations operating railroads and all other classes of property not specifically exempted or reserved for local taxation, are hereby segregated and made subject to state taxation only.Code 1950, § 58-10; 1984, c. 675.
VA Code § 58.1-101 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-101. Waiver of time limitation on assessment of taxes

Where before the expiration of the time prescribed for the assessment of any tax imposed pursuant to this title and assessable by the Department both the Tax Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.Code 1950, § 58-45.1; 1971, Ex. Sess., cc. 48, 245; 1984, c. 675.
VA Code § 58.1-102 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-102. Retention of records by taxpayer

It shall be the duty of every taxpayer to retain suitable records and documents substantiating all information contained on any return required by this subtitle and any such other pertinent records or documents as the Tax Commissioner may require by regulation.The records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.1984, c. 675.
VA Code § 58.1-103 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-103. Inspection of records and documents by the Department

All records and documents required by this subtitle or by rule or regulation shall be available during regular business hours for inspection by the Tax Commissioner or his duly authorized agents. Persons violating the provisions of this section shall be guilty of a Class 2 misdemeanor.1984, c. 675.
VA Code § 58.1-104 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-104. Period of limitations

Except as provided in Chapters 3 (§ 58.1-300 et seq.) and 6 (§ 58.1-600 et seq.) of this title, any tax imposed by this subtitle shall be assessed within three years from the last day prescribed by law for the timely filing of the return. In the case of a false or fraudulent return with the intent to evade payment of any tax imposed by this subtitle, or a failure to file a required return, the taxes may be assessed, or a proceeding in court for the collection of such taxes may be begun without assessment, at any time within six years from the last day prescribed by law for the timely filing of the return.1984, c. 675; 1991, cc. 362, 456.
VA Code § 58.1-105 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-105. Offers in compromise; Department may accept; authority and duty of Tax Commissioner

A. In all cases in which under the laws of this Commonwealth a prosecution is authorized for violation of the revenue laws and in all cases in which a penalty is imposed upon the taxpayer for failure to comply with the requirements of the tax laws, the Department shall in its discretion have authority to accept offers made in compromise of such prosecution and in compromise or in lieu of such penalties. An offer in lieu of the assessment of a penalty shall be deemed to be made by the filing of a return or payment of tax without payment of a penalty if information filed with the return or payment of tax or obtained from other sources demonstrates reasonable cause for the failure or omission for which the penalty would be imposed. The reason for the acceptance of such offers in compromise shall be preserved among the records of the Department.B. The Tax Commissioner may compromise and settle doubtful or disputed claims for taxes or tax liability of doubtful collectibility. An offer in compromise shall be deemed accepted only when the taxpayer is notified in writing of the acceptance by the Tax Commissioner. Whenever such a compromise and settlement is made, the Tax Commissioner shall make a complete record of the case showing the tax assessed, recommendations, reports and audits of departmental personnel, if any, the taxpayer's grounds for dispute or contest together with all evidences thereof, and the amounts, conditions and settlement or compromise of same.C. The Department may deposit into the state treasury all payments submitted with offers in compromise, unless the taxpayer specifically and clearly directs otherwise.Code 1950, § 58-45; 1973, c. 446; 1984, c. 675; 1994, c. 800; 1996, cc. 640, 655.
VA Code § 58.1-105.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-105.1. Certified mail; subsequent mail or notices may be sent by regular mail

Whenever in this title the Commissioner or the Department is required to send any mail or notice by certified mail and such mail or notice is sent certified mail, return receipt requested, then any subsequent, identical mail or notice that is sent by the Commissioner or the Department may be sent by regular mail.2011, c. 566.
VA Code § 58.1-106 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-106. Tax Commissioner authorized to make reproductions of tax documents

Notwithstanding any other provision of law, the Tax Commissioner may cause all or any part of the state tax returns, correspondence, documents, forms, statements, reports or working papers kept by or in the possession of the Department to be reproduced. As used in this title, the term "reproduction" 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.Code 1950, § 58-48.1; 1972, c. 350; 1984, c. 675; 1985, c. 204; 1999, c. 103.
VA Code § 58.1-107 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-107. Destruction of original documents so reproduced; destruction of other returns, reports, etc.

Whenever reproductions have been made pursuant to § 58.1-106 and provision has been made for preserving, examining and using the same, the Tax Commissioner may, notwithstanding any other provisions of law, cause the original tax returns, correspondence, documents, forms, statements, reports or working papers so reproduced, or any part thereof, to be destroyed. All other records of the Department may be destroyed after three years upon order of the Tax Commissioner.Code 1950, § 58-48.2; 1972, c. 350; 1981, c. 73; 1984, c. 675; 1985, c. 204; 1999, c. 103.
VA Code § 58.1-108 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 1 - General Provisions|§ 58.1-108. Admissibility of reproductions of documents in evidence

A reproduction or enlargement of any tax return, correspondence, document, form, statement, report or working paper, when duly attested by the Tax Commissioner, shall be received as evidence in any court 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.Code 1950, § 58-48.3; 1972, c. 350; 1984, c. 675; 1999, c. 103.