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46 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-3128 Power to summon taxpayers and other persons; penalty
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A. The treasurer may, for the purpose of collecting all taxes due, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all taxpayers and to produce documents relating to such tax liabil…
Va. Code Ann. § 58.1-3128.1 Authority to require production of sales and use tax information
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A. Notwithstanding any other provision of law, the governing body of any town may, by local ordinance, require that any dealer registered for the collection of the retail sales and use tax, and located within the town annually provide the town treasurer with the amount of sales a…
Va. Code Ann. § 58.1-3129 Destruction of paid tax tickets; other tax tickets; records
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A. The treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with retention regulations pursuant to the Virginia Publ…
Va. Code Ann. § 58.1-3130 Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification
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The governing body of any county, city or town, upon petition of the treasurer, may authorize by resolution the destruction of all bonds and bond coupons paid by such fiscal officer or his predecessors after a period of five years from the end of the fiscal year in which such bon…