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.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-2401. Tobacco Board; composition and appointment of members
§ 3.2-2402. Production areas designated
§ 3.2-2405. Powers and duties of the Tobacco Board
§ 3.2-2406. Collection of assessment
§ 3.2-2407. Bright Flue-Cured Tobacco Promotion Fund established
§ 3.2-2407.1. Dark-Fired Tobacco Promotion Fund established
§ 3.2-2408. Collection and disposition of tax; reports
§ 3.2-2409. Records to be kept by warehouse and handler
§ 3.2-2410. Collection of unpaid assessment and interest thereon