Code of Virginia - Title 58.1 Taxation - Section 58.1-310 Examination of federal returns

§ 58.1-310. Examination of federal returns

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.)

Sections:  Previous  58.1-303  58.1-304  58.1-305  58.1-306  58.1-307  58.1-308  58.1-309  58.1-310  58.1-311  58.1-311.1  58.1-312  58.1-313  58.1-314  58.1-315  58.1-316  Next

Last modified: April 3, 2009