Every handler shall keep a complete record of the small grains handled by him for a period of not less than three years from the time the small grains were handled. Such records shall be open to the inspection of the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.
1991, c. 587, § 3.1-684.54; 2008, c. 860.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
Chapter 22 - Small Grains Board
§ 3.2-2201. Small Grains Board; composition and appointment of members
§ 3.2-2202. Small Grains Board membership terms
§ 3.2-2203. Small Grains Board officers and compensation
§ 3.2-2204. Powers and duties of Small Grains Board
§ 3.2-2206. Management of referenda; Commissioner's duties; notice
§ 3.2-2207. Question to be printed on ballots
§ 3.2-2208. Persons eligible to vote
§ 3.2-2209. Referenda results; action of Governor
§ 3.2-2210. Production areas designated
§ 3.2-2211. Virginia Small Grains Fund established
§ 3.2-2212. Collection and disposition of assessment by handler; reports