There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-349 Information returns prima facie evidence
VA Code § 58.1-349 (2001 through Reg Session) What's This?
58.1-349. Information returns prima facie evidence.
In any prosecution under 58.1-348, any information return filed with the Department of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in evidence in any court in the Commonwealth as prima facie evidence of what is stated in said return.
(Code 1950, 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675.)
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
