The Tax Commissioner may, in any case, in lieu of proceeding under § 58.1-216, cause the books and records of any taxpayer containing information concerning the tax liability of such taxpayer to be examined by one of his authorized auditors or agents in order that the tax and revenue laws of the Commonwealth may be enforced; but, in any such case, if any taxpayer refuses to submit his books and records for examination, as aforesaid, the Department may proceed under § 58.1-216.
Code 1950, § 58-39; 1984, c. 675.
Structure Code of Virginia
Chapter 2 - Department of Taxation
§ 58.1-202. General powers and duties of Tax Commissioner
§ 58.1-202.1. Payment of taxes by electronic funds transfer
§ 58.1-202.2. Public-private partnerships; Public Private Partnership Oversight Committee
§ 58.1-202.3. Fillable tax forms
§ 58.1-203. Regulations and rulings
§ 58.1-204. Publication of rulings, decisions, orders and regulations
§ 58.1-205. Effect of regulations, rulings, etc., and administrative interpretations
§ 58.1-206. Continuing education program for assessing officers and boards of equalization
§ 58.1-207. Collection and publication of property tax data
§ 58.1-208. Classifications of real property
§ 58.1-209. Disclosure of social security account numbers
§ 58.1-210. Publication showing rates of local levies
§ 58.1-211. Department to advise Comptroller of amounts to be charged state collecting officers
§ 58.1-212. Office of Tax Commissioner; sessions and investigations elsewhere
§ 58.1-213. Assistants and clerks
§ 58.1-214. Promulgation and distribution of tax forms
§ 58.1-215. Charge for sale of publications
§ 58.1-216. Writs, notices, processes, and orders
§ 58.1-217. Form of writs, processes and orders; how served
§ 58.1-218. Fees and mileage of witnesses
§ 58.1-219. Examination of books and records of taxpayers
§ 58.1-220. Waiver of time limitation on assessment of omitted or additional state taxes