58.1-109 - Compliance with subpoena, etc., requiring production of confidential returns. - Virginia Statutes

§ 58.1-109. Compliance with subpoena, etc., requiring production ofconfidential returns.

The Tax Commissioner and each employee of the Department, when served withany summons, subpoena, subpoena duces tecum or order, directing him toproduce any confidential tax returns kept by or in the possession of theDepartment, may comply therewith by certifying a reproduction or enlargementthereof in accordance with § 58.1-108 and mailing such reproduction orenlargement in a sealed envelope to the clerk of court. Such envelope shallnot be opened unless and until a judge of such court determines that theinformation contained therein is of such importance that the ends of justicerequire that the secrecy and confidentiality of such returns be violated andno reproduction of said returns shall be allowed by the court. Unlessotherwise directed by a judge of such court, the clerk shall return all suchreproductions and enlargements to the Department after the entry of a finalorder in the case. A charge not exceeding one dollar per page may be made foreach such copy and shall be paid by the party requesting such order. Upongood cause shown, any court may direct the Tax Commissioner or any employeeof the Department to appear in person, notwithstanding any other provision ofthis section.

(Code 1950, § 58-48.4; 1972, c. 350; 1984, c. 675.)