Code of Virginia § 58.1-110. Effect of Tax Commissioner's affidavit as evidence.
59 words·~1 min read·
/va/title-58-1/chapter-1/58-1-110A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In any judicial proceeding, civil or criminal, involving any tax administered by the Department, a duly executed affidavit by the Tax Commissioner may be accepted by the court as prima facie evidence as to whether or not a tax return has been filed or the tax has been paid.
Code 1950, § 58-48.5; 1972, c. 350; 1984, c. 675.