{"data":{"id":"us-va/va.-code-58.1-3104","jurisdiction":"us-va","citation":"Va. Code § 58.1-3104","heading":"Commissioner of the revenue entitled to books and papers of predecessor","body":"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.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 31. LOCAL OFFICERS","Article 1. COMMISSIONERS OF THE REVENUE"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3104/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"cf78fe547951bc7b0ad1b22ae79c907e36aa397d3a45d92f67c5c34fd9a73888","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3103","next":"us-va/va.-code-58.1-3105"},"notice":"GroundRules: Original legal text. Not legal advice."}