Code of Virginia § 3.2-2409. Records to be kept by warehouse and handler.
75 words·~1 min read·
/va/title-3-2/chapter-24/3-2-2409A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each warehouse or handler shall keep a complete record of the excise tax collected by him and shall preserve such record for a period of not less than three years from the time of collection. Such record shall be open to the inspection of the Tobacco Board and its duly authorized agents.
Code 1950, § 3-251; 1966, c. 702, § 3.1-330; 2002, c. 57 ; 2008, c. 860 ; 2012, cc. 803 , 835 .