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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>54487</law_id><section_number>58.1-1016</section_number><catch_line>Administration and enforcement of tax</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="10">Cigarette Tax</unit><unit label="article" level="4" order_by="1" identifier="1">Excise Tax</unit></structure><text>
						<section><p>The <span class="dictionary">Department</span> 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.</p></section></text><history>Code 1950, &#xA7; 58-757.15; 1960, c. 392, &#xA7; 15; 1984, c. 675.</history><metadata></metadata></law>
