58.1-1016 - Administration and enforcement of tax. - Virginia Statutes

§ 58.1-1016. Administration and enforcement of tax.

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 toexamine, or cause to be examined, by any agent or representative designatedby it for that purpose, any books, papers, records, invoices, or memoranda,etc., bearing upon the amount of taxes payable, and to secure otherinformation directly or indirectly concerned in the enforcement of thischapter.

(Code 1950, § 58-757.15; 1960, c. 392, § 15; 1984, c. 675.)