§ 14-37. Recordkeeping and audits.

Latest version.

Every person who is assessable with a local license tax shall keep sufficient records to enable the assessor to verify the correctness of the tax paid for the license years assessable and to enable the assessor to ascertain what is the correct amount of tax that was assessable for each of those years. All such records, books of accounts and other information shall be open to inspection and examination by the assessor in order to allow the assessor to establish whether a particular receipt is directly attributable to the taxable privilege exercised within the county. The assessor shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there. If the records are maintained outside the county, copies of the appropriate books and records shall be sent to the assessor's office upon demand.

(Code 1988, § 6.1-7)

State Law reference— Similar provisions, Code of Virginia, § 58.1-3703.1(A)(6).

(Code 1988, § 6.1-7)

State law reference

Similar provisions, Code of Virginia, § 58.1-3703.1(A)(6).

                    
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