§ 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.)
Sections: Previous 58.1-3103 58.1-3104 58.1-3105 58.1-3106 58.1-3107 58.1-3108 58.1-3109 58.1-3110 58.1-3111 58.1-3112 58.1-3113 58.1-3114 58.1-3115 58.1-3116 58.1-3117 NextLast modified: April 3, 2009