Effect of Tax Commissioner's affidavit as evidence

Va. Code Ann. § 58.1-110
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-110/Fetched: 10/16/2026

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