58.1-3110 - Power to summon taxpayers and other persons.
§ 58.1-3110. Power to summon taxpayers and other persons.
The commissioner may, for the purpose of assessing all taxes assessable byhis office, summon the taxpayer or any other person to appear before him athis office, to answer, under oath, questions touching the tax liability ofany and all specifically identified taxpayers. The commissioner shall not,however, summon a taxpayer or other person for the tax liability of thetaxpayer 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.)