CODE OF VIRGINIA

INSPECTION OF RECORDS AND DOCUMENTS BY THE DEPARTMENT (§ 58.1-103)

All records and documents required by this subtitle or by rule or regulation
shall be available during regular business hours for inspection by the Tax
Commissioner or his duly authorized agents. Persons violating the provisions of
this section shall be guilty of a Class 2 misdemeanor.

HISTORY: 1984, c. 675.