58.1-108 - Admissibility of reproductions of documents in evidence.

§ 58.1-108. Admissibility of reproductions of documents in evidence.

A reproduction or enlargement of any tax return, correspondence, document,form, statement, report or working paper, when duly attested by the TaxCommissioner, shall be received as evidence in any court or other proceedingfor any purpose for which the original could be received without proof of theofficial character or the person whose name is signed thereto. Theintroduction of a reproduced tax return, correspondence, document, form,statement, report or working paper or of an enlargement thereof shall notpreclude admission of the original.

(Code 1950, § 58-48.3; 1972, c. 350; 1984, c. 675; 1999, c. 103.)