                                 CODE OF VIRGINIA

COMPLIANCE WITH SUBPOENA, ETC., REQUIRING PRODUCTION OF CONFIDENTIAL RETURNS (§
58.1-109)

The Tax Commissioner and each employee of the Department, when served with any
summons, subpoena, subpoena duces tecum or order, directing him to produce any
confidential tax returns kept by or in the possession of the Department, may
comply therewith by certifying a reproduction or enlargement thereof in
accordance with § 58.1-108 and mailing such reproduction or enlargement in a
sealed envelope to the clerk of court. Such envelope shall not be opened unless
and until a judge of such court determines that the information contained
therein is of such importance that the ends of justice require that the secrecy
and confidentiality of such returns be violated and no reproduction of said
returns shall be allowed by the court. Unless otherwise directed by a judge of
such court, the clerk shall return all such reproductions and enlargements to
the Department after the entry of a final order in the case. A charge not
exceeding one dollar per page may be made for each such copy and shall be paid
by the party requesting such order. Upon good cause shown, any court may direct
the Tax Commissioner or any employee of the Department to appear in person,
notwithstanding any other provision of this section.

HISTORY: Code 1950, § 58-48.4; 1972, c. 350; 1984, c. 675.