Code of Virginia § 58.1-1016. Administration and enforcement of tax.
86 words·~1 min read·
/va/title-58-1/chapter-10/58-1-1016·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Department shall administer and enforce the tax imposed by this article. It shall have the power to enter upon the premises of any person and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, invoices, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this chapter.
Code 1950, § 58-757.15; 1960, c. 392, § 15; 1984, c. 675.