Virginia Code 58.1-110: Effect of Tax Commissioner’s affidavit as evidence
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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.
Terms Used In Virginia Code 58.1-110
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Department: means the Department of Taxation. See Virginia Code 58.1-1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Code 1950, § 58-48.5; 1972, c. 350; 1984, c. 675.