Virginia Code 3.2-2213: Records to be kept by handlers
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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.
Terms Used In Virginia Code 3.2-2213
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Handler: means any person who purchases small grains from a producer and any producer who transports and sells his own small grains out of state. See Virginia Code 3.2-2200
- Small grains: means barley, oats, rye, or wheat. See Virginia Code 3.2-2200
1991, c. 587, § 3.1-684.54; 2008, c. 860.