reglab/statecodes huggingface dataset:
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 3 - Cemeteries › § 57-39.21. Duty to file declaration of land use restriction

The owner of any land used or to be used as a pet cemetery shall file in the office of the clerk of the circuit court for the locality where the land is located a declaration restricting the use of the land to use as a pet cemetery. The owner shall execute the declaration in the same manner and with the same effect as a conveyance of an interest in land. The clerk shall record the declaration in the deed book and index it in the name of the owner. The restriction established in such a recorded declaration may be removed only as provided in § 57-39.24. Unless a restriction is so removed, no person shall use land restricted pursuant to this section for any purpose other than as a pet cemetery.
1996, c. 957.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 3 - Cemeteries › § 57-39.22. Certain representations unlawful; perpetual care trust fund required

A. Effective July 1, 1996, it shall be unlawful to sell or offer for sale in the Commonwealth any burial right in a pet cemetery, and in connection therewith to represent to the public, in any manner, express or implied, that the entire pet cemetery or any burial or interment right therein will be perpetually cared for, unless adequate provision has been made for the perpetual care of the cemetery and all burials and interment rights therein as to which such representation has been made.
B. Each pet cemetery operator shall establish in a bank, savings and loan or other federally insured investment banking institution doing business in the Commonwealth an irrevocable trust fund in the amount of at least $12,000 before the first lot, parcel of land, burial or interment right is sold. This fund shall be designated the perpetual care fund.
C. The moneys of a perpetual care fund shall be invested as provided by § 2.2-4519, Article 9 (§ 64.2-780 et seq.) of Chapter 7 of Title 64.2, and §§ 64.2-1502 through 64.2-1506, except as provided otherwise herein.
D. The income from the perpetual care fund shall be used only for the maintenance, supervision, improvement, and preservation of the grounds, lots, markers, memorials, buildings, equipment, statuary, and other real and personal property of the pet cemetery and for the payment of real property taxes. Annual reports of all the assets and investments of the perpetual care fund shall be prepared and maintained by the operator, and shall be available for inspection at reasonable times to any owner of a burial right in the pet cemetery. Such records shall be subject to examination by the commissioner of revenue.
1996, c. 957; 1999, c. 772.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 3 - Cemeteries › § 57-39.24. Removal of restriction on land

A. After a declaration has been filed pursuant to § 57-39.21, the restriction may be removed in accordance with this section by order of the circuit court for the locality where the land is located in a proceeding brought by the pet cemetery owner or his heirs or assigns.
B. The circuit court may remove the restriction on the land upon proof satisfactory to the court that either of the following has occurred:
1. No interments have been made in the land from which the restriction is sought to be removed; or
2. If, after notice sent by registered mail, return receipt requested, to the last known address of a person who owns a burial right in a pet cemetery, the owner of the pet cemetery has received from such persons written authorization, acknowledged before a notary public, to remove the restriction from the land. If no response is received by the cemetery owner after thirty days from the date of the notice, consent to remove the restriction from the land shall be presumed. Any person granting this authorization who wishes to have a pet that is already interred in the pet cemetery removed and reinterred elsewhere shall so state on the authorization, and the pet cemetery owner shall provide proof of this removal and reinterment. A pet cemetery owner need not obtain the authorization described in this subdivision from a person who has purchased a burial right in the pet cemetery but who has not yet used that right for the interment of a pet, if the owner refunds to the purchaser or his heirs or assigns all moneys taken for the burial right, plus interest accrued in six-month increments, at a rate equal to the Federal Reserve Board discount rate as of January 1 of each year, beginning January 1, 1996.
C. A holder of a lien on the restricted land may object to the removal of the restriction, and the circuit court shall consider any such objection before issuing an order to remove the restriction.
D. An order issued by the circuit court removing a restriction pursuant to this section shall be filed in the office of the clerk of the circuit court for the locality where the land is located. The clerk shall record the order in the deed book.
1996, c. 957.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 3 - Cemeteries › § 57-39.25. Violation a misdemeanor

It shall be unlawful for any person to violate the provisions of § 57-39.22 of this article. Any such violation shall be deemed a Class 3 misdemeanor, and any person convicted of such violation shall be punished in accordance with the provisions of § 18.2-11.
1996, c. 957.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-50. Reciprocal agreements with other states; online filing

A. The Commissioner may enter into a reciprocal agreement with the appropriate authority of any other state for the purpose of exchanging information with respect to charitable organizations, professional fund-raising counsel and professional solicitors. Pursuant to such agreements, the Commissioner may accept information filed by a charitable organization, professional fund-raising counsel and professional solicitor with the appropriate authority of another state in lieu of the information required to be filed in accordance with the provisions of this chapter, if such information is substantially similar to the information required under this chapter. The Commissioner may also grant exemption from the requirement for the filing of [an] annual registration statement with him to charitable organizations organized under the laws of another state, having their principal place of business in such other state, having funds derived principally from sources outside the Commonwealth, and having been granted exemption from the filing of registration statements by such other state, if such state has a statute similar in substance to the provisions of this chapter and participates in a reciprocal agreement pursuant to this section.
B. The Commissioner may also enter into a memorandum of understanding or other similar agreement with the appropriate authority of any other state or federal agency for the purpose of providing charitable organizations, professional fund-raising counsel or professional solicitors with the option of filing their annual registration statements online on a website approved by all states that are parties to the memorandum of understanding. The Commissioner may accept such online filing in lieu of the information required to be filed in accordance with the provisions of this chapter if the procedures for online filing provide for submitting substantially similar information to that required by this chapter. The information provided by charitable organizations, professional fund-raising counsel or professional solicitors at the approved website as a result of their completion of the online registration statement shall be shared with the appropriate authority of any state or federal agency that is a party to the memorandum of understanding.
1974, c. 574; 1979, c. 595; 2005, c. 329.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-51. Nonresident registration

A. Any unregistered charitable organization, professional fund-raising counsel, or professional solicitor, having his or its principal place of business outside of the Commonwealth or organized under and by virtue of the laws of a foreign state who or which shall solicit contributions from people in the Commonwealth, shall be deemed to have irrevocably appointed the Secretary of the Commonwealth as his or its agent upon whom may be served any summons, subpoena, subpoena duces tecum, or other process directed to such charitable organization, or any partner, principal, officer, or director thereof or to such professional fund-raising counsel or professional solicitor. Service shall be made by leaving two copies of the process, notice, order, or demand, together with any fee required by law, in the office of the Secretary of the Commonwealth, together with an affidavit giving the last known post-office address of the defendant and such service shall be sufficient if notice of such service and a copy of the process, notice, order, or demand are forthwith sent by registered mail, with return receipt requested, by the Secretary of the Commonwealth or one of his staff to the defendant at the specified address. An affidavit by the Secretary of the Commonwealth showing compliance herewith shall be filed with the papers in the suit, action, or proceeding.
B. Any charitable organization, having no office or place of business within the Commonwealth and soliciting in the Commonwealth from outside of the Commonwealth solely by email, telephone or telegraph, direct mail, or advertising in national media, and any professional fund-raising counsel or professional solicitor engaged by such an organization, shall file with the Commissioner any report that would otherwise be required of it or request the Commissioner to determine that such organization is exempt under § 57-50 or 57-60.
1974, c. 574; 1979, c. 595; 1984, c. 268; 2023, c. 289.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-52. Publication of warnings concerning certain charitable and civic organizations

If the Commissioner determines that any charitable or civic organization not registered with his office and not exempt from registration, irrespective of whether such organization is subject to the jurisdiction of the Commonwealth, has solicited or may be soliciting in the Commonwealth, directly or indirectly, by any means including without limitation, by email, by telephone or telegraph, by direct mail, or by advertising in national media, he may, after 10 days' written notice mailed to the charitable or civic organization, cause to be printed on the Department's website and in one or more newspapers published in the Commonwealth a notice in substantially the following form:
WARNING—UNREGISTERED CHARITABLE SOLICITATION
The organization named below has solicited contributions from Virginia citizens for allegedly charitable purposes. It has not registered with or been granted the appropriate exempt status by the Commissioner as required by law. Contributors are cautioned that their contributions to such organization may be used for noncharitable purposes.
1974, c. 574; 1979, c. 595; 1983, c. 374; 1988, c. 322; 2023, c. 289.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-52.1. Publication of warnings concerning solicitation by professional solicitors

If the Commissioner determines that any charitable or civic organization has contracted with a professional solicitor to solicit on its behalf and that the professional solicitor may be soliciting or has solicited in the Commonwealth, directly or indirectly, by any means, including, without limitation, by email, by telephone or telegraph, by direct mail, or by advertising in national media, and the professional solicitor has not registered with the Commissioner as required by § 57-61, the Commissioner may, after five days' written notice mailed to the charitable or civic organization, cause to be printed on the Department's website and in one or more newspapers published in the Commonwealth a notice on substantially the following form:
WARNING—UNREGISTERED CHARITABLE SOLICTATION BY PROFESSIONAL SOLICITOR
The charitable or civic organization named below has contracted with a professional solicitor to solicit on its behalf. The professional solicitor has not registered with the Commonwealth of Virginia as required by law. Contributors are cautioned that their contributions may be used for noncharitable purposes.
1987, c. 561; 2023, c. 289.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-53. Records to be kept by charitable organizations

Every charitable organization shall keep true fiscal records for all fiscal years beginning on and after January 1, 1975, in accordance with the standards and practices set out in Standards of Accounting and Financial Reporting for Voluntary Health and Welfare Organizations adopted and approved in December, 1964, by the National Health Council and National Social Welfare Assembly, and as may be modified from time to time by the National Health Council and the National Assembly for Policy and Development, or in accordance with the standards and practices set out in Uniform Chart of Accounts and Definitions for Hospitals as approved by, and as may be modified by, the American Hospital Association, or in accordance with such other uniform standards of accounting as the Commissioner may find to be as appropriate. A copy of such standards shall be maintained on file in the office of the Commissioner. Such records shall be retained for a period of at least three years after the end of the period of registration to which they relate.
1974, c. 574; 1979, c. 595.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-54. Contracts between charitable or civic organizations and professional fund-raising counsel or professional solicitors

A. Every contract or agreement between professional fund-raising counsel and a charitable or civic organization shall be in writing and shall be filed with the Commissioner within 10 days after such contract or written agreement is entered into.
B. Every contract, or a written statement of the nature of the arrangement to prevail in the absence of a contract, between a professional solicitor and a charitable or civic organization shall be filed with the Commissioner at least 10 days prior to commencement of the contract.
C. All agreements and arrangements between professional fund-raising counsel and charitable or civic organizations shall be reduced to writing before executed or acted upon.
D. Any contract between a professional solicitor and a charitable or civic organization shall specify the percentage of gross contributions that the charitable or civic organization will receive or the terms upon which a determination can be made as to the amount of the gross revenue from the solicitation campaign that the charitable or civic organization will receive. If a reasonable estimate is used to make such determination, the contract shall clearly disclose the assumptions or the formula upon which the estimate is based; however, if a fixed percentage is used, such percentage shall exclude any amount that the charitable or civic organization is to pay as an expense of the solicitation campaign, including the cost of any merchandise or services sold. The professional solicitor shall, at the conclusion of a charitable appeal, provide to the charitable or civic organization a final accounting of all expenditures. Such final accounting may not be used in violation of any state or federal trade secret laws. The contract shall disclose the average percentage of gross contributions collected on behalf of charitable or civic organizations that such organizations received from the professional solicitor for the three years preceding the year in which the contract was formed. The contract shall also specify that at least every 90 days the professional solicitor shall provide the charitable or civic organization with access to and use of all information in the professional solicitor's possession concerning contributors, including the name, mailing address, email address, and telephone number of each contributor and the date and amount of each contribution. A professional solicitor shall not restrict a charitable or civic organization's use of any such contributor information.
1974, c. 574; 1979, c. 595; 1983, c. 374; 1988, c. 322; 2023, c. 289.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-55.2. Charitable solicitation disclosure

Every professional solicitor who solicits contributions from a prospective contributor in the Commonwealth: (i) shall identify himself and his employer; (ii) shall disclose that he is a paid solicitor; and (iii) shall further disclose, in writing, the fact that a financial statement for the last fiscal year is available from the Department of Agriculture and Consumer Services.
1987, c. 561; 2013, c. 24.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-55.2:1. Solicitations by for-profit organizations

A. Every solicitor for an organization which is for-profit which solicits contributions from a prospective contributor in the Commonwealth shall disclose that the organization is not exempt from taxation under § 501(c) of the Internal Revenue Code.
B. For every contribution received for five dollars or more, a for-profit organization shall, within thirty days following receipt, send a written statement to such contributor disclosing that the organization is not exempt from taxation under § 501(c) of the Internal Revenue Code.
1993, c. 240.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-55.3. Disclosure regarding financial statement required

Every charitable organization required to be registered pursuant to § 57-49 and every professional solicitor required to be registered pursuant to § 57-61 soliciting contributions from prospective contributors shall disclose to the potential donor contemporaneously at the point of a written request or on a written receipt for donations made in response to an oral request that a financial statement is available from the Department of Agriculture and Consumer Services upon request.
1990, c. 930; 2003, c. 576; 2013, c. 24.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-55.4. Collection receptacles; required disclosures

No (i) business as defined in § 58.1-3700.1, other than a charitable or civic organization to which contributions are deductible under § 170 of the Internal Revenue Code, or (ii) professional solicitor shall place or maintain a receptacle in public view for the purpose of collecting donated clothing, household items, or other items for future resale unless such person or professional solicitor places on the receptacle a permanent sign or label in a prominent place that includes the following information printed in letters that are no less than three inches in height and no less than one-half inch in width and in a color that contrasts with the color of the receptacle, which sign or label shall be placed immediately below the opening in the receptacle used to deposit donations:
1. The name, business address, and telephone number of the person engaged in such business or the professional solicitor; and
2. a. For a receptacle placed or maintained by a person engaged in such business, a statement that reads: "This donation receptacle is operated by a for-profit business. Items donated here support a for-profit business."; or
b. For a receptacle placed or maintained by the professional solicitor, a statement that reads: "This donation receptacle is operated by a professional solicitor. Items donated here support, in part, the professional solicitor, which is a for-profit entity."
Enforcement of a violation of this section shall be limited to subsections B through E of § 57-59.
2015, c. 476.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-56. Information filed to become public records

Registration statements, reports, professional fund-raising counsel contracts or professional solicitor contracts and all other documents and information required to be filed under this chapter shall become public records in the office of the Commissioner, and shall be open to the general public for inspection at such time and under such conditions as the Commissioner may prescribe. A charge not exceeding one dollar per page may be made for any copy of such documents and information as may be furnished any person by the Commissioner.
1974, c. 574; 1979, c. 595.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-58. Ratio of fund-raising expenses to contributions to be included in registration statement

Each charitable organization shall, as a part of its registration statement, compute the percentage that its fund-raising expenses for its preceding fiscal year bore to its support received directly from the public during such year.
Each federated fund-raising organization shall clearly disclose on any registration the percentage that is withheld from a donation designated for a member agency.
1974, c. 574; 2003, c. 810.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-61.1. Time and effect of registration

A. Registrations by charitable organizations, professional solicitors, and professional fund-raising counsel are effective, if complete, upon receipt by the Commissioner. Incomplete registration forms and registration forms lacking required accompanying documents are not effective until completed or until the required accompanying documents are received by the Commissioner. No person shall be considered registered under this chapter for any purpose until his registration is complete.
B. If the Commissioner at any time determines that (i) the requirements of § 57-49 or § 57-61 have not been met or (ii) the registrant is violating any requirement of §§ 57-54, 57-55.2 or § 57-57 or any regulations adopted pursuant to § 57-66, then the Commissioner may suspend the registration until the registrant meets the requirements or complies and provides evidence thereof satisfactory to the Commissioner. The suspension may be based upon an informal conference pursuant to § 2.2-4019 of the Administrative Process Act (§ 2.2-4000 et seq.).
C. If the Commissioner finds that the public health, safety or welfare requires urgent action, and if he also finds reasonable cause to believe that the registrant has failed to comply with § 57-49 or § 57-61 or is violating §§ 57-54, 57-55.2 or § 57-57 or any regulations adopted pursuant to § 57-66, then the Commissioner may provide advance notice of as little as twenty-four hours for the conduct of the informal conference under § 2.2-4019 of the Administrative Process Act.
1987, c. 561; 1988, c. 322; 1990, c. 711.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-61.2. Commercial co-ventures

A. No commercial co-venturer shall conduct any charitable sales promotion in the Commonwealth on behalf of a charitable or civic organization unless the charitable or civic organization is duly registered or granted the appropriate exempt status as provided by this chapter.
B. Prior to any charitable sales promotion in the Commonwealth, the commercial co-venturer shall have a written agreement with the charitable or civic organization on whose behalf the charitable sales promotion is to be conducted. Such agreement shall be signed by an authorized representative of the commercial co-venturer and two officers of the charitable or civic organization.
C. The commercial co-venturer shall maintain all records in connection with the charitable sales promotion for a period of three years after the end date of the charitable sales promotion. All such records shall be made available to the Commissioner upon request.
2003, c. 576.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-62. Liability imposed by other laws not decreased

Nothing contained in this chapter shall be construed as making lawful any act or omission which is now unlawful, or as decreasing the liability, civil or criminal, of any person, imposed by existing laws.
1974, c. 574.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-64. Out-of-state enforcement proceedings

Any state of the United States shall have the right to sue in the courts of Virginia to enforce the civil provisions of any statute thereof general in application regulating charitable solicitations, when the like right is accorded this Commonwealth by such state, whether such right is granted by statutory authority or as a matter of comity.
1974, c. 574.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-65. Fees and charges

All fees and charges collected by the Commissioner as provided in this chapter shall be paid into a special fund of the state treasury. Such funds shall be used to finance the administration and operation of this program.
1974, c. 574; 1975, c. 221; 1979, c. 595; 1984, c. 268.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-66. Rules and regulations; model ordinance

The Board shall have the power to make and publish reasonable rules and regulations not inconsistent with this chapter, or other applicable laws, or the Constitution of the Commonwealth, or the Constitution of the United States, for the enforcement of the provisions of this chapter and for the achievement of uniform regulation of charitable solicitations throughout the Commonwealth. The Commissioner shall promulgate a model ordinance which may be used by localities in their regulation of charitable solicitations.
1974, c. 574; 1979, c. 595.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-67. Application to court for relief

Any person aggrieved by any final order of the Commissioner is entitled to judicial review in accordance with the provisions of the Administrative Process Act (§ 2.2-4000 et seq.). Either party may appeal any final order of such court to the Court of Appeals in the same manner as provided by law in cases of appeals of right.
1974, c. 574; 1979, c. 595; 1984, c. 703; 1986, c. 615.
2023 Code of Virginia › Title 57 - Religious and Charitable Matters; Cemeteries › Chapter 5 - Solicitation of Contributions › § 57-69. Effective date

Notwithstanding any other section of this chapter to the contrary, no charitable organization, professional fund-raising counsel, or professional solicitor shall be required to register with the Commissioner hereunder until July 1, 1978.
1975, c. 221; 1977, c. 401; 1979, c. 595.
2023 Code of Virginia › Title 58.1 - Taxation › General Provisions of Title 58.1 › § 58.1-2. Reciprocal agreements with other states for collection of taxes

A. The Governor may enter into reciprocal agreements on behalf of the Commonwealth with the appropriate authorities of any state within the United States and of the District of Columbia, with respect to the collection of all taxes imposed by the Commonwealth or any political subdivision thereof.
B. All agreements entered into by the Governor with respect to any method of collection as to which provision is expressly made by statute shall conform to the provisions of such statute. As to any other method of collection appropriate to the powers vested in the Governor by this section, the Governor may agree to such terms and conditions as in his judgment are best calculated to promote the interests of this Commonwealth. Except as hereinabove provided, it is the policy of this Commonwealth to grant reciprocity to another state when such state grants reciprocity to the Commonwealth.
Code 1950, § 58-27.1; 1962, c. 25; 1984, c. 675.
2023 Code of Virginia › Title 58.1 - Taxation › General Provisions of Title 58.1 › § 58.1-3.1. Availability of information necessary to audit local tax returns and other such privileged or confidential tax information

A. Notwithstanding the provisions of § 58.1-3, any commissioner of revenue or other such local revenue assessing or tax collecting officer of a county, city or town, upon written request by the State Auditor of Public Accounts or by a certified public accountant engaged in making an audit of the accounts of such political subdivision in conformity with authorization of its governing body or by law, or upon the initiative of such officer to seek an audit of the operations of his office, shall make available to such auditors or their representatives such information as he possesses relating to local tax returns, reports and other data on file in his office as may be deemed necessary by any such auditors for their proper verification of the assessments and collections of local taxes and other local revenues including any abatements or exonerations thereof or exclusions therefrom in accordance with law.
B. The provisions of this section shall not be construed to apply to any tax returns, reports and other data or information relating solely to state taxes and other state revenues including abatements and exonerations thereof or exclusions therefrom.
C. Any information furnished to any person in accordance with the provisions of this section shall be deemed privileged and confidential; and each lawful recipient thereof shall be subject to the penalties imposed by § 58.1-3 for any unauthorized dissemination of such information in any manner or at any time.
Code 1950, § 58-46.2; 1975, c. 19; 1984, c. 675.
2023 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.
2023 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; and
2. 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.