CODE OF VIRGINIA

EXAMINATION OF FEDERAL RETURNS (§ 58.1-310)

Whenever in the opinion of the Department it is necessary to examine the federal
income returns or any copy thereof of any individual, estate, trust, partnership
or corporation in order properly to audit such returns, the Department or the
commissioner of the revenue shall have the right to require such taxpayer to
provide such return or a copy thereof and all statements, inventories, and
schedules in support thereof.

HISTORY: Code 1950, § 58-151.097; 1971, Ex. Sess., c. 171; 1973, c. 198; 1984,
c. 675.