§ 58.1-109. Compliance with subpoena, etc., requiring production of confidential returns
The Tax Commissioner and each employee of the Department, when served with any summons, subpoena, subpoena duces tecum or order, directing him to produce any confidential tax returns kept by or in the possession of the Department, may comply therewith by certifying a reproduction or enlargement thereof in accordance with § 58.1-108 and mailing such reproduction or enlargement in a sealed envelope to the clerk of court. Such envelope shall not be opened unless and until a judge of such court determines that the information contained therein is of such importance that the ends of justice require that the secrecy and confidentiality of such returns be violated and no reproduction of said returns shall be allowed by the court. Unless otherwise directed by a judge of such court, the clerk shall return all such reproductions and enlargements to the Department after the entry of a final order in the case. A charge not exceeding one dollar per page may be made for each such copy and shall be paid by the party requesting such order. Upon good cause shown, any court may direct the Tax Commissioner or any employee of the Department to appear in person, notwithstanding any other provision of this section.
(Code 1950, § 58-48.4; 1972, c. 350; 1984, c. 675.)
Sections: Previous 58.1-100 58.1-101 58.1-102 58.1-103 58.1-104 58.1-105 58.1-106 58.1-107 58.1-108 58.1-109 58.1-110 58.1-111 58.1-112 58.1-113 NextLast modified: April 16, 2009