{"data":{"id":"us-va/va.-code-58.1-1016","jurisdiction":"us-va","citation":"Va. Code § 58.1-1016","heading":"Administration and enforcement of tax","body":"The Department shall administer and enforce the tax imposed by this article. It shall have the power to enter upon the premises of any person and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, invoices, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this chapter.Code 1950, § 58-757.15; 1960, c. 392, § 15; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 10. CIGARETTE TAX","Article 1. EXCISE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1016/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"61f67dde5b66a4b8f6e955794cad27df46afc19b1e54b3707e9882bcfb8d15ce","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1015","next":"us-va/va.-code-58.1-1017"},"notice":"GroundRules: Original legal text. Not legal advice."}