58.1-106 - Tax Commissioner authorized to make reproductions of tax documents.
§ 58.1-106. Tax Commissioner authorized to make reproductions of taxdocuments.
Notwithstanding any other provision of law, the Tax Commissioner may causeall or any part of the state tax returns, correspondence, documents, forms,statements, reports or working papers kept by or in the possession of theDepartment to be reproduced. As used in this title, the term "reproduction"shall be deemed to include photographs, microphotographs, microfilm,microcard, printouts, optical imaging or other reproductions ofelectronically stored data, or any other reproduction of an original from aprocess which forms a durable medium for its recording, storing, andreproducing.
(Code 1950, § 58-48.1; 1972, c. 350; 1984, c. 675; 1985, c. 204; 1999, c.103.)