Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1016
Administration and enforcement of tax
Official textlaw.lis.virginia.gov
The Department shall administer and enforce the tax imposed by this article. It shall have the power to enter upon the premises of any person and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, invoices, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this chapter.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1006 · Forms and kinds of containers, methods of breaking…
- 58.1-1007 · Documents touching purchase, sale, etc., of cigarettes to…
- 58.1-1008 · Monthly reports of stamping agents; penalty
- 58.1-1008.1 · Monthly reports of tobacco product manufacturers
- 58.1-1008.2 · Materially false statements in reports
- 58.1-1009 · Preparation, design, and sale of stamps; unlawful sale or…
- 58.1-1010 · Sale of unstamped cigarettes by wholesale dealers; penalty
- 58.1-1011 · Qualification for permit to affix Virginia revenue stamps;…
- 58.1-1012 · Duties of wholesale dealer, manufacturer and exclusive…
- 58.1-1013 · Penalty for failing to affix stamps; subsequent violations…
- 58.1-1014 · Repealed
- 58.1-1015 · Removal, reuse, unauthorized sale, etc., of stamps;…
- 58.1-1016 · Administration and enforcement of tax
- 58.1-1017 · Sale, purchase, possession, etc., of cigarettes for purpose…
- 58.1-1017.1 · Possession with intent to distribute tax-paid, contraband…
- 58.1-1017.2 · Sealed pack labeled as cigarettes; prima facie evidence…
- 58.1-1017.3 · Fraudulent purchase of cigarettes; penalties
- 58.1-1017.4 · Documents to be provided at purchase
- 58.1-1018 · Tax imposed on storage, use or consumption of cigarettes;…
- 58.1-1019 · Monthly returns and payment of tax
- 58.1-1020 · Assessment of tax by Department
- 58.1-1021 · Documents touching purchase, sale, etc., of cigarettes to…
- 58.1-1021.01 · Definitions
- 58.1-1021.02 · Tax on tobacco products and liquid nicotine
- 58.1-1021.02:1 · Reports by manufacturers of tobacco products