§ 58.1-216. Writs, notices, processes, and orders.
A. The Tax Commissioner may, in all matters within his jurisdiction, awardand issue and have served, executed and returned any writ, notice, process,order or order of publication which may by law be awarded, issued, served,executed or returned by or to any court in this Commonwealth for the purposeof compelling the attendance of witnesses, the production of books and papersand the enforcement and execution of his findings, orders and judgments. Sucha summons to any witness or to produce any document may be personally servedby an employee of the Department or served in the manner provided by §58.1-217. But all memoranda of liens for the collection of taxes shall issueunder the provisions of § 58.1-1805 or § 58.1-1806.
B. Any person summoned as a witness, or summoned to produce books and papers,or both, who fails or refuses to attend, or to produce such books and papers,or both, may be proceeded against in the circuit court of the city or of thecounty in which such person resides by a rule or attachment issued on motionof the Tax Commissioner in the name of the Commonwealth to compel such personto attend as a witness, or to produce such books and papers, or both, at suchtime and place as may be designated by the court.
C. The Tax Commissioner and such other officers or employees of theDepartment as the Tax Commissioner may authorize in writing may administeroaths in the performance of their duties.
(Code 1950, §§ 58-35, 58-36, 58-426; 1952, c. 414; 1960, c. 508; 1984, c.675; 1992, c. 763.)
§ 58.1-216. Writs, notices, processes, and orders.
A. The Tax Commissioner may, in all matters within his jurisdiction, awardand issue and have served, executed and returned any writ, notice, process,order or order of publication which may by law be awarded, issued, served,executed or returned by or to any court in this Commonwealth for the purposeof compelling the attendance of witnesses, the production of books and papersand the enforcement and execution of his findings, orders and judgments. Sucha summons to any witness or to produce any document may be personally servedby an employee of the Department or served in the manner provided by §58.1-217. But all memoranda of liens for the collection of taxes shall issueunder the provisions of § 58.1-1805 or § 58.1-1806.
B. Any person summoned as a witness, or summoned to produce books and papers,or both, who fails or refuses to attend, or to produce such books and papers,or both, may be proceeded against in the circuit court of the city or of thecounty in which such person resides by a rule or attachment issued on motionof the Tax Commissioner in the name of the Commonwealth to compel such personto attend as a witness, or to produce such books and papers, or both, at suchtime and place as may be designated by the court.
C. The Tax Commissioner and such other officers or employees of theDepartment as the Tax Commissioner may authorize in writing may administeroaths in the performance of their duties.
(Code 1950, §§ 58-35, 58-36, 58-426; 1952, c. 414; 1960, c. 508; 1984, c.675; 1992, c. 763.)
§ 58.1-216. Writs, notices, processes, and orders.
A. The Tax Commissioner may, in all matters within his jurisdiction, awardand issue and have served, executed and returned any writ, notice, process,order or order of publication which may by law be awarded, issued, served,executed or returned by or to any court in this Commonwealth for the purposeof compelling the attendance of witnesses, the production of books and papersand the enforcement and execution of his findings, orders and judgments. Sucha summons to any witness or to produce any document may be personally servedby an employee of the Department or served in the manner provided by §58.1-217. But all memoranda of liens for the collection of taxes shall issueunder the provisions of § 58.1-1805 or § 58.1-1806.
B. Any person summoned as a witness, or summoned to produce books and papers,or both, who fails or refuses to attend, or to produce such books and papers,or both, may be proceeded against in the circuit court of the city or of thecounty in which such person resides by a rule or attachment issued on motionof the Tax Commissioner in the name of the Commonwealth to compel such personto attend as a witness, or to produce such books and papers, or both, at suchtime and place as may be designated by the court.
C. The Tax Commissioner and such other officers or employees of theDepartment as the Tax Commissioner may authorize in writing may administeroaths in the performance of their duties.
(Code 1950, §§ 58-35, 58-36, 58-426; 1952, c. 414; 1960, c. 508; 1984, c.675; 1992, c. 763.)
