Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 31. Local Officers |
ARTICLE 1. Commissioners of the Revenue |
SECTION 58.1-3104. Commissioner of the revenue entitled to books and papers of predecessor |
The commissioner shall apply for and be entitled to the official books and papers of his predecessor. The person in possession of such materials shall deliver them upon application. Code 1950, § 58-856; 1984, c. 675. |