                                 CODE OF VIRGINIA

EXAMINATION OF BOOKS AND RECORDS OF TAXPAYERS (§ 58.1-219)

The Tax Commissioner may, in any case, in lieu of proceeding under § 58.1-216,
cause the books and records of any taxpayer containing information concerning
the tax liability of such taxpayer to be examined by one of his authorized
auditors or agents in order that the tax and revenue laws of the Commonwealth
may be enforced; but, in any such case, if any taxpayer refuses to submit his
books and records for examination, as aforesaid, the Department may proceed
under § 58.1-216.

HISTORY: Code 1950, § 58-39; 1984, c. 675.