                                 CODE OF VIRGINIA

WRITS, NOTICES, PROCESSES, AND ORDERS (§ 58.1-216)

A. 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 &#xA7; 58.1-217.
But all memoranda of liens for the collection of taxes shall issue under the
provisions of &#xA7; 58.1-1805 or &#xA7; 58.1-1806.

B. 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.

C. 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.

HISTORY: Code 1950, §§ 58-35, 58-36, 58-426; 1952, c. 414; 1960, c. 508; 1984,
c. 675; 1992, c. 763.