2006 Code of Virginia § 58.1-1214 - Auditing of returns
58.1-1214. Auditing of returns.
The Department of Taxation may audit returns as the Commissioner deemsnecessary for the proper enforcement of the tax levied by this chapter. TheDepartment shall correct all errors discovered by such audit and notify thebank concerned in each case. In case of an adjustment, it shall also notifyevery political subdivision imposing a tax against the bank for which thebank claimed a credit against the state tax under 58.1-1213.
(Code 1950, 58-485.016; 1980, c. 578; 1984, c. 675.)
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