§ 58.1-924 — Hearings by board; testimony and witnesses; production of documents

Virginia § 58.1-924

• Jurisdiction: Virginia
• Title 58.1: TAXATION
• Subtitle I: TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
• Ch. 9: VIRGINIA ESTATE TAX
• Art. 3: INTERSTATE COMPROMISE AND ARBITRATION OF DEATH TAXES

Text

The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.

The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this Commonwealth, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt. All questions arising in the course of the proceedings, other than the issuance of subpoenas, shall be decided by a majority vote of the board.

Legislative History

Code 1950, §§ 58-238.19, 58-238.31; 1978, c. 838; 1984, c. 675.