2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-3110. Power to summon taxpayers and other persons

The commissioner may, for the purpose of assessing all taxes assessable by his office, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all specifically identified taxpayers. The commissioner shall not, however, summon a taxpayer or other person for the tax liability of the taxpayer which is the subject of litigation.

Code 1950, §§ 58-860, 58-874; 1980, c. 317; 1982, c. 536; 1984, c. 675; 1986, c. 35; 1987, c. 377.