58.1-110 - Effect of Tax Commissioner's affidavit as evidence.
§ 58.1-110. Effect of Tax Commissioner's affidavit as evidence.
In any judicial proceeding, civil or criminal, involving any tax administeredby the Department, a duly executed affidavit by the Tax Commissioner may beaccepted by the court as prima facie evidence as to whether or not a taxreturn has been filed or the tax has been paid.
(Code 1950, § 58-48.5; 1972, c. 350; 1984, c. 675.)