Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2708
Inspection of books and records
Official textlaw.lis.virginia.gov
The Department and its authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this chapter.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2683 · Article does not affect other duties
- 58.1-2690 · No state or local tax on intangible personal property or…
- 58.1-2700 · Definitions
- 58.1-2700.1 · Interstate motor carrier road tax
- 58.1-2700.2 · Motor carriers subject to terms of the International Fuel…
- 58.1-2700.3 · Waiver in emergency situations
- 58.1-2702 · Exemptions and exceptions
- 58.1-2703 · Payment of tax
- 58.1-2704 · How amount of fuel used in the Commonwealth ascertained
- 58.1-2705 · Reports of carriers
- 58.1-2706 · Credit for payment of motor fuel, diesel fuel or liquefied…
- 58.1-2707 · Refunds to motor carriers who give bond
- 58.1-2708 · Inspection of books and records
- 58.1-2709 · Penalties
- 58.1-2710 · Penalty for false statements
- 58.1-2711 · Assistance of Department of Taxation
- 58.1-2712 · Repealed
- 58.1-2712.1 · International Fuel Tax Agreement
- 58.1-2712.2 · Exchange of information; penalties
- 58.1-2800 · Repealed
- 58.1-2812 · Repealed
- 58.1-2813 · Repealed
- 58.1-2814 · Collection of unpaid bills for registration fees and…
- 58.1-2900 · Imposition of tax
- 58.1-2901 · Collection and remittance of tax