{"data":{"id":"us-va/va.-code-58.1-110","jurisdiction":"us-va","citation":"Va. Code § 58.1-110","heading":"Effect of Tax Commissioner's affidavit as evidence","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 1. GENERAL PROVISIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-110/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"66d674e87f17fa3eee7664e47b482e42106fac7331f1a02289eca97d71c3f8c1","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-109","next":"us-va/va.-code-58.1-111"},"notice":"GroundRules: Original legal text. Not legal advice."}