58.1-219 - Examination of books and records of taxpayers. - Virginia Statutes

§ 58.1-219. Examination of books and records of taxpayers.

The Tax Commissioner may, in any case, in lieu of proceeding under §58.1-216, cause the books and records of any taxpayer containing informationconcerning the tax liability of such taxpayer to be examined by one of hisauthorized auditors or agents in order that the tax and revenue laws of theCommonwealth may be enforced; but, in any such case, if any taxpayer refusesto submit his books and records for examination, as aforesaid, the Departmentmay proceed under § 58.1-216.

(Code 1950, § 58-39; 1984, c. 675.)