{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3110.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3110.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3110.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3110.html"}],"law_id":61130,"edition_id":1,"section_id":61130,"structure_id":12706,"section_number":"58.1-3110","catch_line":"Power to summon taxpayers and other persons","history":"Code 1950, \u00a7\u00a7 58-860, 58-874; 1980, c. 317; 1982, c. 536; 1984, c. 675; 1986, c. 35; 1987, c. 377; 2015, c. 378.","full_text":"A\n\nThe commissioner may, for the purpose of assessing all taxes assessable by his office, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all specifically identified taxpayers and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, commissioners and their deputies may administer oaths. The commissioner shall not, however, summon a taxpayer or other person for the tax liability of the taxpayer which is the subject of litigation.B\n\nAny court of competent jurisdiction may, upon the application of the commissioner or his deputy, compel the compliance of a taxpayer summoned or required to produce documents as required by this section.C\n\nEvery writ, warrant, notice, summons, or other process the commissioner is authorized to issue pursuant to general or local law may be served by the commissioner, or his deputy, or may be directed to the sheriff to be served pursuant to § 8.01-292 and executed and returned in like manner as the civil process of a court of competent jurisdiction.","order_by":null,"text":{"0":{"id":223465,"text":"The commissioner may, for the purpose of assessing all taxes assessable by his office, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all specifically identified taxpayers and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, commissioners and their deputies may administer oaths. The commissioner shall not, however, summon a taxpayer or other person for the tax liability of the taxpayer which is the subject of litigation.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":223466,"text":"Any court of competent jurisdiction may, upon the application of the commissioner or his deputy, compel the compliance of a taxpayer summoned or required to produce documents as required by this section.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":223467,"text":"Every writ, warrant, notice, summons, or other process the commissioner is authorized to issue pursuant to general or local law may be served by the commissioner, or his deputy, or may be directed to the sheriff to be served pursuant to § 8.01-292 and executed and returned in like manner as the civil process of a court of competent jurisdiction.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12706,"edition_id":1,"name":"Commissioners of the Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256545,"object_type":"structure","relational_id":12706,"identifier":"1","token":"58.1\/III\/31\/1","url":"\/58.1\/III\/31\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12705,"edition_id":1,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256543,"object_type":"structure","relational_id":12705,"identifier":"31","token":"58.1\/III\/31","url":"\/58.1\/III\/31\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":81869,"structure_id":12706,"section_number":"58.1-3100","catch_line":"Interpretation of \"commissioner.\"","url":"\/58.1-3100\/","token":"58.1\/III\/31\/1\/58.1-3100","metadata":false},{"id":70168,"structure_id":12706,"section_number":"58.1-3101","catch_line":"County commissioner of the revenue to keep an office at county seat; removal to other place","url":"\/58.1-3101\/","token":"58.1\/III\/31\/1\/58.1-3101","metadata":false},{"id":63284,"structure_id":12706,"section_number":"58.1-3102","catch_line":"Jurisdiction of commissioners","url":"\/58.1-3102\/","token":"58.1\/III\/31\/1\/58.1-3102","metadata":false},{"id":87178,"structure_id":12706,"section_number":"58.1-3103","catch_line":"When commissioners begin work; commissioners to make assessments","url":"\/58.1-3103\/","token":"58.1\/III\/31\/1\/58.1-3103","metadata":false},{"id":68270,"structure_id":12706,"section_number":"58.1-3104","catch_line":"Commissioner of the revenue entitled to books and papers of predecessor","url":"\/58.1-3104\/","token":"58.1\/III\/31\/1\/58.1-3104","metadata":false},{"id":86383,"structure_id":12706,"section_number":"58.1-3105","catch_line":"Tax Commissioner to instruct commissioners of the revenue","url":"\/58.1-3105\/","token":"58.1\/III\/31\/1\/58.1-3105","metadata":false},{"id":63159,"structure_id":12706,"section_number":"58.1-3106","catch_line":"How compensation of commissioners paid; when compensation withheld","url":"\/58.1-3106\/","token":"58.1\/III\/31\/1\/58.1-3106","metadata":false},{"id":59492,"structure_id":12706,"section_number":"58.1-3107","catch_line":"Commissioner of the revenue to obtain returns from taxpayers","url":"\/58.1-3107\/","token":"58.1\/III\/31\/1\/58.1-3107","metadata":false},{"id":60817,"structure_id":12706,"section_number":"58.1-3108","catch_line":"Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner","url":"\/58.1-3108\/","token":"58.1\/III\/31\/1\/58.1-3108","metadata":false},{"id":85889,"structure_id":12706,"section_number":"58.1-3109","catch_line":"Duties of commissioners as to personal property, income and licenses","url":"\/58.1-3109\/","token":"58.1\/III\/31\/1\/58.1-3109","metadata":false},{"id":61130,"structure_id":12706,"section_number":"58.1-3110","catch_line":"Power to summon taxpayers and other persons","url":"\/58.1-3110\/","token":"58.1\/III\/31\/1\/58.1-3110","metadata":false},{"id":71503,"structure_id":12706,"section_number":"58.1-3111","catch_line":"Penalties","url":"\/58.1-3111\/","token":"58.1\/III\/31\/1\/58.1-3111","metadata":false},{"id":74556,"structure_id":12706,"section_number":"58.1-3112","catch_line":"Commissioner to preserve returns; destruction of returns; penalty","url":"\/58.1-3112\/","token":"58.1\/III\/31\/1\/58.1-3112","metadata":false},{"id":76922,"structure_id":12706,"section_number":"58.1-3113","catch_line":"Returns of intangible personal property forwarded to Department","url":"\/58.1-3113\/","token":"58.1\/III\/31\/1\/58.1-3113","metadata":false},{"id":77867,"structure_id":12706,"section_number":"58.1-3114","catch_line":"Books and certain forms of returns to be furnished by Department","url":"\/58.1-3114\/","token":"58.1\/III\/31\/1\/58.1-3114","metadata":false},{"id":69295,"structure_id":12706,"section_number":"58.1-3115","catch_line":"Arrangement and contents of books","url":"\/58.1-3115\/","token":"58.1\/III\/31\/1\/58.1-3115","metadata":false},{"id":79431,"structure_id":12706,"section_number":"58.1-3116","catch_line":"Department may prescribe separate books for state and local levies","url":"\/58.1-3116\/","token":"58.1\/III\/31\/1\/58.1-3116","metadata":false},{"id":65789,"structure_id":12706,"section_number":"58.1-3117","catch_line":"Disposition of supplemental assessment sheets","url":"\/58.1-3117\/","token":"58.1\/III\/31\/1\/58.1-3117","metadata":false},{"id":86733,"structure_id":12706,"section_number":"58.1-3118","catch_line":"Commissioner to retain original personal property book; reproduction of book; disposition of copies","url":"\/58.1-3118\/","token":"58.1\/III\/31\/1\/58.1-3118","metadata":false},{"id":71384,"structure_id":12706,"section_number":"58.1-3119","catch_line":"Personal property book not to be altered after delivery to treasurer","url":"\/58.1-3119\/","token":"58.1\/III\/31\/1\/58.1-3119","metadata":false},{"id":56907,"structure_id":12706,"section_number":"58.1-3120","catch_line":"If books for preceding year not made out, how supplied","url":"\/58.1-3120\/","token":"58.1\/III\/31\/1\/58.1-3120","metadata":false},{"id":59736,"structure_id":12706,"section_number":"58.1-3121","catch_line":"Penalty for false entry in books","url":"\/58.1-3121\/","token":"58.1\/III\/31\/1\/58.1-3121","metadata":false},{"id":64868,"structure_id":12706,"section_number":"58.1-3122","catch_line":"Tax Commissioner may report misconduct or incapacity of commissioner of the revenue","url":"\/58.1-3122\/","token":"58.1\/III\/31\/1\/58.1-3122","metadata":false},{"id":53936,"structure_id":12706,"section_number":"58.1-3122.1","catch_line":"Photocopying fees imposed by commissioners of the revenue","url":"\/58.1-3122.1\/","token":"58.1\/III\/31\/1\/58.1-3122.1","metadata":false},{"id":82587,"structure_id":12706,"section_number":"58.1-3122.2","catch_line":"Remote access to nonconfidential public records maintained by commissioner","url":"\/58.1-3122.2\/","token":"58.1\/III\/31\/1\/58.1-3122.2","metadata":false},{"id":79812,"structure_id":12706,"section_number":"58.1-3122.3","catch_line":"Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information","url":"\/58.1-3122.3\/","token":"58.1\/III\/31\/1\/58.1-3122.3","metadata":false}],"previous_section":{"id":85889,"structure_id":12706,"section_number":"58.1-3109","catch_line":"Duties of commissioners as to personal property, income and licenses","url":"\/58.1-3109\/","token":"58.1\/III\/31\/1\/58.1-3109","metadata":false},"next_section":{"id":71503,"structure_id":12706,"section_number":"58.1-3111","catch_line":"Penalties","url":"\/58.1-3111\/","token":"58.1\/III\/31\/1\/58.1-3111","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3110\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1980, chapter 317; in 1982, chapter 536; in 1984, chapter 675; in 1986, chapter 35; in 1987, chapter 377; in 2015, chapter 378<\/a>.<\/p>","references":[{"id":71503,"section_number":"58.1-3111","catch_line":"Penalties","order_by":null,"url":"\/58.1-3111\/"}],"refers_to":[{"id":76375,"section_number":"8.01-292","catch_line":"To whom process directed and where executed","order_by":null,"url":"\/8.01-292\/"}],"permalink":{"id":256587,"object_type":"law","relational_id":61130,"identifier":"58.1-3110","token":"58.1\/III\/31\/1\/58.1-3110","url":"\/58.1-3110\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3110\/","token":"58.1\/III\/31\/1\/58.1-3110","dublin_core":{"Title":"Power to summon taxpayers and other persons","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3110","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The commissioner may, for the purpose of assessing all taxes assessable by his office, summon the taxpayer<\/span> or any other person to appear before him at his office, to answer, under oath<\/span>, questions touching the tax liability of any and all specifically identified taxpayers<\/span> and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, commissioners and their deputies may administer oaths<\/span>. The commissioner shall not, however, summon a taxpayer<\/span> or other person for the tax liability of the taxpayer<\/span> which is the subject of litigation<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any court<\/span> of competent jurisdiction<\/span> may, upon the application of the commissioner or his deputy, compel the compliance of a taxpayer<\/span> summoned or required to produce documents as required by this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Every writ<\/span>, warrant, notice, summons<\/span>, or other process the commissioner is authorized to issue<\/span> pursuant to general or local law<\/span> may be served by the commissioner, or his deputy, or may be directed to the sheriff to be served pursuant to § 8.01-292<\/a> and executed and returned in like manner as the civil process of a court<\/span> of competent jurisdiction<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOWER TO SUMMON TAXPAYERS AND OTHER PERSONS (\u00a7 58.1-3110)\n\nA. The commissioner may, for the purpose of assessing all taxes assessable by\nhis office, summon the taxpayer or any other person to appear before him at his\noffice, to answer, under oath, questions touching the tax liability of any and\nall specifically identified taxpayers and to produce documents relating to such\ntax liability, either or both. For the purposes of administering this section,\ncommissioners and their deputies may administer oaths. The commissioner shall\nnot, however, summon a taxpayer or other person for the tax liability of the\ntaxpayer which is the subject of litigation.\n\nB. Any court of competent jurisdiction may, upon the application of the\ncommissioner or his deputy, compel the compliance of a taxpayer summoned or\nrequired to produce documents as required by this section.\n\nC. Every writ, warrant, notice, summons, or other process the commissioner is\nauthorized to issue pursuant to general or local law may be served by the\ncommissioner, or his deputy, or may be directed to the sheriff to be served\npursuant to § 8.01-292 and executed and returned in like manner as the\ncivil process of a court of competent jurisdiction.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-860, 58-874; 1980, c. 317; 1982, c. 536; 1984, c.\n675; 1986, c. 35; 1987, c. 377; 2015, c. 378.","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}}