Virginia Statutes
§ 58.1-3104 — Commissioner of the revenue entitled to books and papers of predecessor
Virginia § 58.1-3104
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IIILOCAL TAXES
Ch. 31LOCAL OFFICERS
Art. 1COMMISSIONERS OF THE REVENUE
This text of Virginia § 58.1-3104 (Commissioner of the revenue entitled to books and papers of predecessor) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-3104 (2026).
Text
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.
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Legislative History
Code 1950, § 58-856; 1984, c. 675.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-3104, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3104.