{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-216.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-216.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-216.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-216.html"}],"law_id":72619,"edition_id":1,"section_id":72619,"structure_id":12838,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","history":"Code 1950, \u00a7\u00a7 58-35, 58-36, 58-426; 1952, c. 414; 1960, c. 508; 1984, c. 675; 1992, c. 763.","full_text":"A\n\nThe Tax Commissioner may, in all matters within his jurisdiction, award and issue and have served, executed and returned any writ, notice, process, order or order of publication which may by law be awarded, issued, served, executed or returned by or to any court in this Commonwealth for the purpose of compelling the attendance of witnesses, the production of books and papers and the enforcement and execution of his findings, orders and judgments. Such a summons to any witness or to produce any document may be personally served by an employee of the Department or served in the manner provided by § 58.1-217. But all memoranda of liens for the collection of taxes shall issue under the provisions of § 58.1-1805 or § 58.1-1806.B\n\nAny person summoned as a witness, or summoned to produce books and papers, or both, who fails or refuses to attend, or to produce such books and papers, or both, may be proceeded against in the circuit court of the city or of the county in which such person resides by a rule or attachment issued on motion of the Tax Commissioner in the name of the Commonwealth to compel such person to attend as a witness, or to produce such books and papers, or both, at such time and place as may be designated by the court.C\n\nThe Tax Commissioner and such other officers or employees of the Department as the Tax Commissioner may authorize in writing may administer oaths in the performance of their duties.","order_by":null,"text":{"0":{"id":261406,"text":"The Tax Commissioner may, in all matters within his jurisdiction, award and issue and have served, executed and returned any writ, notice, process, order or order of publication which may by law be awarded, issued, served, executed or returned by or to any court in this Commonwealth for the purpose of compelling the attendance of witnesses, the production of books and papers and the enforcement and execution of his findings, orders and judgments. Such a summons to any witness or to produce any document may be personally served by an employee of the Department or served in the manner provided by § 58.1-217. But all memoranda of liens for the collection of taxes shall issue under the provisions of § 58.1-1805 or § 58.1-1806.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":261407,"text":"Any person summoned as a witness, or summoned to produce books and papers, or both, who fails or refuses to attend, or to produce such books and papers, or both, may be proceeded against in the circuit court of the city or of the county in which such person resides by a rule or attachment issued on motion of the Tax Commissioner in the name of the Commonwealth to compel such person to attend as a witness, or to produce such books and papers, or both, at such time and place as may be designated by the court.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":261408,"text":"The Tax Commissioner and such other officers or employees of the Department as the Tax Commissioner may authorize in writing may administer oaths in the performance of their duties.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12838,"edition_id":1,"name":"Department of Taxation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":253165,"object_type":"structure","relational_id":12838,"identifier":"2","token":"58.1\/I\/2","url":"\/58.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":76786,"structure_id":12838,"section_number":"58.1-200","catch_line":"Tax Commissioner","url":"\/58.1-200\/","token":"58.1\/I\/2\/58.1-200","metadata":false},{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; Public Private Partnership Oversight Committee","url":"\/58.1-202.2\/","token":"58.1\/I\/2\/58.1-202.2","metadata":false},{"id":65507,"structure_id":12838,"section_number":"58.1-202.3","catch_line":"Fillable tax forms","url":"\/58.1-202.3\/","token":"58.1\/I\/2\/58.1-202.3","metadata":false},{"id":62695,"structure_id":12838,"section_number":"58.1-203","catch_line":"Regulations and rulings","url":"\/58.1-203\/","token":"58.1\/I\/2\/58.1-203","metadata":false},{"id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","metadata":false},{"id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","metadata":false},{"id":70654,"structure_id":12838,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","url":"\/58.1-206\/","token":"58.1\/I\/2\/58.1-206","metadata":false},{"id":61798,"structure_id":12838,"section_number":"58.1-207","catch_line":"Collection and publication of property tax data","url":"\/58.1-207\/","token":"58.1\/I\/2\/58.1-207","metadata":false},{"id":61965,"structure_id":12838,"section_number":"58.1-208","catch_line":"Classifications of real property","url":"\/58.1-208\/","token":"58.1\/I\/2\/58.1-208","metadata":false},{"id":86615,"structure_id":12838,"section_number":"58.1-209","catch_line":"Disclosure of social security account numbers","url":"\/58.1-209\/","token":"58.1\/I\/2\/58.1-209","metadata":false},{"id":73390,"structure_id":12838,"section_number":"58.1-210","catch_line":"Publication showing rates of local levies","url":"\/58.1-210\/","token":"58.1\/I\/2\/58.1-210","metadata":false},{"id":82771,"structure_id":12838,"section_number":"58.1-210.1","catch_line":"Publication of local transient occupancy taxes","url":"\/58.1-210.1\/","token":"58.1\/I\/2\/58.1-210.1","metadata":false},{"id":53985,"structure_id":12838,"section_number":"58.1-211","catch_line":"Department to advise Comptroller of amounts to be charged state collecting officers","url":"\/58.1-211\/","token":"58.1\/I\/2\/58.1-211","metadata":false},{"id":73857,"structure_id":12838,"section_number":"58.1-212","catch_line":"Office of Tax Commissioner; 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how served","url":"\/58.1-217\/","token":"58.1\/I\/2\/58.1-217","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-216\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1952, chapter 414; in 1960, chapter 508; in 1984, chapter 675; in 1992, chapter 763.<\/p>","references":[{"id":82787,"section_number":"58.1-219","catch_line":"Examination of books and records of taxpayers","order_by":null,"url":"\/58.1-219\/"}],"refers_to":[{"id":85092,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","order_by":null,"url":"\/58.1-1805\/"},{"id":71448,"section_number":"58.1-217","catch_line":"Form of writs, processes and orders; how served","order_by":null,"url":"\/58.1-217\/"}],"permalink":{"id":253247,"object_type":"law","relational_id":72619,"identifier":"58.1-216","token":"58.1\/I\/2\/58.1-216","url":"\/58.1-216\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-216\/","token":"58.1\/I\/2\/58.1-216","dublin_core":{"Title":"Writs, notices, processes, and orders","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-216","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Tax Commissioner<\/span> may, in all matters within his jurisdiction<\/span>, award and issue<\/span> and have served, executed and returned any writ<\/span>, notice, process, order<\/span> or order<\/span> of publication which may by law<\/span> be awarded, issued, served, executed or returned by or to any court<\/span> in this Commonwealth for the purpose of compelling the attendance of witnesses, the production of books and papers and the enforcement and execution of his findings<\/span>, orders<\/span> and judgments<\/span>. Such a summons<\/span> to any witness<\/span> or to produce any document may be personally served by an employee of the Department<\/span> or served in the manner provided by § 58.1-217<\/a>. But all memoranda of liens<\/span> for the collection of taxes shall issue<\/span> under the provisions of § 58.1-1805<\/a> or § 58.1-1806<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any person summoned as a witness<\/span>, or summoned to produce books and papers, or both, who fails or refuses to attend, or to produce such books and papers, or both, may be proceeded against in the circuit<\/span> court<\/span> of the city or of the county in which such person resides by a rule or attachment<\/span> issued on motion<\/span> of the Tax Commissioner<\/span> in the name of the Commonwealth to compel such person to attend as a witness<\/span>, or to produce such books and papers, or both, at such time and place as may be designated by the court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Tax Commissioner<\/span> and such other officers or employees of the Department<\/span> as the Tax Commissioner<\/span> may authorize in writing may administer oaths<\/span> in the performance of their duties. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWRITS, NOTICES, PROCESSES, AND ORDERS (\u00a7 58.1-216)\n\nA. The Tax Commissioner may, in all matters within his jurisdiction, award and\nissue and have served, executed and returned any writ, notice, process, order or\norder of publication which may by law be awarded, issued, served, executed or\nreturned by or to any court in this Commonwealth for the purpose of compelling\nthe attendance of witnesses, the production of books and papers and the\nenforcement and execution of his findings, orders and judgments. Such a summons\nto any witness or to produce any document may be personally served by an\nemployee of the Department or served in the manner provided by § 58.1-217.\nBut all memoranda of liens for the collection of taxes shall issue under the\nprovisions of § 58.1-1805 or § 58.1-1806.\n\nB. Any person summoned as a witness, or summoned to produce books and papers, or\nboth, who fails or refuses to attend, or to produce such books and papers, or\nboth, may be proceeded against in the circuit court of the city or of the county\nin which such person resides by a rule or attachment issued on motion of the Tax\nCommissioner in the name of the Commonwealth to compel such person to attend as\na witness, or to produce such books and papers, or both, at such time and place\nas may be designated by the court.\n\nC. The Tax Commissioner and such other officers or employees of the Department\nas the Tax Commissioner may authorize in writing may administer oaths in the\nperformance of their duties.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-35, 58-36, 58-426; 1952, c. 414; 1960, c. 508; 1984,\nc. 675; 1992, c. 763.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}