The Department and its authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this chapter.
Code 1950, § 58-634; 1984, c. 675; 1995, cc. 744, 803.
Structure Code of Virginia
Chapter 27 - Road Tax on Motor Carriers
§ 58.1-2700.1. Interstate motor carrier road tax
§ 58.1-2700.3. Waiver in emergency situations
§ 58.1-2701. (Contingent expiration date - see Acts 2019, cc. 837 and 846) Amount of tax
§ 58.1-2701. (Contingent effective date - see Acts 2019, cc. 837 and 846) Amount of tax
§ 58.1-2702. Exemptions and exceptions
§ 58.1-2704. How amount of fuel used in the Commonwealth ascertained
§ 58.1-2705. Reports of carriers
§ 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax
§ 58.1-2707. Refunds to motor carriers who give bond
§ 58.1-2708. Inspection of books and records
§ 58.1-2710. Penalty for false statements
§ 58.1-2711. Assistance of Department of Taxation