Virginia Statutes
§ 58.1-349 — Information returns prima facie evidence
Virginia § 58.1-349
JurisdictionVirginia
Title 58.1TAXATION
Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Ch. 3INCOME TAX
Art. 4ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS
This text of Virginia § 58.1-349 (Information returns prima facie evidence) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-349 (2026).
Text
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.
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Legislative History
Code 1950, § 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-349, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-349.