Virginia Code 3.2-1307: Records to be kept by handler
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Every handler shall keep a complete record of the number of cattle subject to payment bought by him for a period of not less than three years. Such record shall be open for inspection by the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.
Terms Used In Virginia Code 3.2-1307
- Cattle: means beef-type and dairy-type cattle sold for a consideration in excess of $100 per head in the Commonwealth. See Virginia Code 3.2-1300
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Handler: means , at the point where the cattle are weighed or traded and the value determined, an operator of any stockyard, livestock dealership, slaughterhouse, packing plant, or livestock auction market, or any other person who purchases from a producer. See Virginia Code 3.2-1300
1970, c. 310, § 3.1-796.26; 1978, c. 540; 1983, c. 375; 1985, c. 237; 2008, c. 860.