Statutes > Virginia Statutes > Title 58.1 - TAXATION. > Chapter 1 - General Provisions (58.1-100 thru 58.1-113) > 58.1-103 - Inspection of records and documents by the Department.

58.1-103 - Inspection of records and documents by the Department.

§ 58.1-103. Inspection of records and documents by the Department.

All records and documents required by this subtitle or by rule or regulationshall be available during regular business hours for inspection by the TaxCommissioner or his duly authorized agents. Persons violating the provisionsof this section shall be guilty of a Class 2 misdemeanor.

(1984, c. 675.)