Code of Virginia - Title 58.1 Taxation - Section 58.1-2420 Examination of dealer's records, etc

§ 58.1-2420. Examination of dealer's records, etc

The Commissioner or any agent authorized by him may examine during the usual business hours all records, books, papers or other documents of any dealer in motor vehicles relating to the sales price of any motor vehicle to verify the truth and accuracy of any statement or any other information as to a particular sale. With respect to rentors, the Commissioner shall have all powers under this chapter with respect to the records of such person as are granted to the State Tax Commissioner under § 58.1-633.

(Code 1950, § 58-685.18; 1966, c. 587; 1974, c. 477; 1984, c. 675.)

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Last modified: April 16, 2009