The Commissioner or any agent authorized by him may examine during the usual business hours all records, books, papers or other documents of any dealer in motor vehicles relating to the sales price of any motor vehicle to verify the truth and accuracy of any statement or any other information as to a particular sale.
Code 1950, § 58-685.18; 1966, c. 587; 1974, c. 477; 1984, c. 675; 2011, cc. 405, 639.
Structure Code of Virginia
Chapter 24 - Virginia Motor Vehicle Sales and Use Tax
§ 58.1-2402. (Contingent expiration date) Levy
§ 58.1-2402. (Contingent effective date) Levy
§ 58.1-2404. Time for payment of tax on sale or use of a motor vehicle
§ 58.1-2406. Collection of tax; estimate of tax
§ 58.1-2411. Civil penalties upon failure to pay tax, etc.
§ 58.1-2418. Local sales and use taxes prohibited
§ 58.1-2419. Tax on sale to be separately stated
§ 58.1-2420. Examination of dealer's records, etc.
§ 58.1-2421. Rules and regulations
§ 58.1-2422. Forwarding of tax information to law-enforcement officials
§ 58.1-2423. Refunds generally
§ 58.1-2424. Credits against tax
§ 58.1-2425. (Contingent expiration date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2425. (Contingent effective date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2426. Application to Commissioner for correction; appeal