There Is a Newer Version
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the Code of Virginia
2016 Code of Virginia
Title 58.1 - Taxation
Chapter 3 - Income Tax
§ 58.1-310. Examination of federal returns
Universal Citation:
VA Code § 58.1-310 (2016)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Whenever in the opinion of the Department it is necessary to examine the federal income returns or any copy thereof of any individual, estate, trust, partnership or corporation in order properly to audit such returns, the Department or the commissioner of the revenue shall have the right to require such taxpayer to provide such return or a copy thereof and all statements, inventories, and schedules in support thereof.
Code 1950, § 58-151.097; 1971, Ex. Sess., c. 171; 1973, c. 198; 1984, c. 675.
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