The Commissioner or any agent authorized by him may examine during the usual business hours all records, books, papers or other documents of any dealer in motor vehicles relating to the sales price of any motor vehicle to verify the truth and accuracy of any statement or any other information as to a particular sale.
Va. Code Ann. § 58.1-2420
Examination of dealer's records, etc
Known as the Virginia Motor Vehicle Sales and Use Tax Act
The act spans §§ 58.1-2400 to 58.1-2426 (21 sections).
Code 1950, § 58-685.18; 1966, c. 587; 1974, c. 477; 1984, c. 675; 2011, cc. 405, 639.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.