Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents.
Code 1950, § 3-525.13; 1966, c. 702, § 3.1-659; 2008, c. 860.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-1901. Peanut Board; composition and appointment of members
§ 3.2-1904. Powers and duties of Peanut Board
§ 3.2-1905. Levy of excise tax
§ 3.2-1906. Peanut Fund established
§ 3.2-1907. Collection and disposition of tax; reports
§ 3.2-1908. Record to be kept by processor