                                 CODE OF VIRGINIA

POWER TO SUMMON TAXPAYERS AND OTHER PERSONS (§ 58.1-3110)

A. The commissioner may, for the purpose of assessing all taxes assessable by
his office, summon the taxpayer or any other person to appear before him at his
office, to answer, under oath, questions touching the tax liability of any and
all specifically identified taxpayers and to produce documents relating to such
tax liability, either or both. For the purposes of administering this section,
commissioners and their deputies may administer oaths. The commissioner shall
not, however, summon a taxpayer or other person for the tax liability of the
taxpayer which is the subject of litigation.

B. Any court of competent jurisdiction may, upon the application of the
commissioner or his deputy, compel the compliance of a taxpayer summoned or
required to produce documents as required by this section.

C. Every writ, warrant, notice, summons, or other process the commissioner is
authorized to issue pursuant to general or local law may be served by the
commissioner, or his deputy, or may be directed to the sheriff to be served
pursuant to &#xA7; 8.01-292 and executed and returned in like manner as the
civil process of a court of competent jurisdiction.

HISTORY: Code 1950, §§ 58-860, 58-874; 1980, c. 317; 1982, c. 536; 1984, c.
675; 1986, c. 35; 1987, c. 377; 2015, c. 378.