Virginia § 58.1-102 - Retention of records by taxpayer
Full text of Virginia Code of Virginia § 58.1-102 — Retention of records by taxpayer, with citation guidance and answers to common questions.
§ 58.1-102. Retention of records by taxpayer
It shall be the duty of every taxpayer to retain suitable records and documents substantiating all information contained on any return required by this subtitle and any such other pertinent records or documents as the Tax Commissioner may require by regulation.
The records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.
1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-102
What does Code of Virginia § 58.1-102 cover?
Section 58.1-102 ("Retention of records by taxpayer") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-102?
A common citation format is "Code of Virginia § 58.1-102" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.