§ 3.2-1513 Records to be kept by handler
Every handler shall maintain the following records for all cotton ginned by the handler for the owner of the cotton:
2. Date the cotton was ginned by the handler for such owner;
4. Dollar amount of assessment collected by the handler from the owner. The handler shall maintain such records for a period of not less than three years from the time the cotton was ginned. Such records shall be open to the inspection of the Tax Commissioner and shall be established and maintained as required by the Tax Commissioner.
History
This law was first created in 1997. The record of its establishment is cataloged in chapter 873 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1999, chapter 751; in 2008, chapter 860.
1997, c. 873, § 3.1-1099; 1999, c. 751; 2008, c. 860.