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2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 1 General Provisions (58.1-100 thru 58.1-113)
58.1-103 Inspection of records and documents by the Department


VA Code § 58.1-103 (2001 through Reg Session) What's This?

58.1-103. Inspection of records and documents by the Department.

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.

(1984, c. 675.)

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