CODE OF VIRGINIA

ADMINISTRATION AND ENFORCEMENT OF TAX (§ 58.1-1016)

The Department shall administer and enforce the tax imposed by this article. It
shall have the power to enter upon the premises of any person and to examine, or
cause to be examined, by any agent or representative designated by it for that
purpose, any books, papers, records, invoices, or memoranda, etc., bearing upon
the amount of taxes payable, and to secure other information directly or
indirectly concerned in the enforcement of this chapter.

HISTORY: Code 1950, § 58-757.15; 1960, c. 392, § 15; 1984, c. 675.