Virginia Code 3.2-2409: Records to be kept by warehouse and handler
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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.
Terms Used In Virginia Code 3.2-2409
- Board: means the Board of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Handler: means any manufacturer, dealer, processor, or any other business entity that purchases tobacco directly from the grower. See Virginia Code 3.2-2400
- Warehouse: means any person authorized by law to conduct auction sales of loose-leaf tobacco. See Virginia Code 3.2-2400
Code 1950, § 3-251; 1966, c. 702, § 3.1-330; 2002, c. 57; 2008, c. 860; 2012, cc. 803, 835.