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.
Va. Code Ann. § 58.1-3104
Commissioner of the revenue entitled to books and papers of predecessor
Code 1950, § 58-856; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.