                                 CODE OF VIRGINIA

ANNUAL REVIEW OF THE COLLECTION AND DISTRIBUTION OF RETAIL SALES AND USE TAXES
(§ 30-133.2)

As part of the annual audit of the Department of Taxation, the Auditor of Public
Accounts shall perform a review of the collection and distribution of the Retail
Sales and Use Tax (§ 58.1-600 et seq.), with an important focus being the
collection and distribution of local retail sales and use taxes. In addition to
all other responsibilities and duties required under law, the Auditor of Public
Accounts shall, promptly upon completion of the annual review, issue a report to
the Chairmen of the House Committee on Appropriations, the House Committee on
Finance, the Senate Committee on Finance and Appropriations, and the
Commissioner of the Department of Taxation. All actions or requests for tax
information by the office of the Auditor of Public Accounts for the purpose of
conducting the review shall be deemed to be performed in the line of duty for
purposes of § 58.1-3.

HISTORY: 2011, c. 614.