{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1513.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1513.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1513.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1513.html"}],"law_id":61593,"edition_id":1,"section_id":61593,"structure_id":14274,"section_number":"3.2-1513","catch_line":"Records to be kept by handler","history":"1997, c. 873, \u00a7 3.1-1099; 1999, c. 751; 2008, c. 860.","full_text":"Every handler shall maintain the following records for all cotton ginned by the handler for the owner of the cotton:\n\n1\n\nFull name and address of the owner of the cotton;2\n\nDate the cotton was ginned by the handler for such owner;3\n\nNumber of bales ginned; and4\n\nDollar amount of assessment collected by the handler from the owner.\n\t\t\tThe 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.","order_by":null,"text":{"0":{"id":224913,"text":"Every handler shall maintain the following records for all cotton ginned by the handler for the owner of the cotton:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":224914,"text":"Full name and address of the owner of the cotton;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":224915,"text":"Date the cotton was ginned by the handler for such owner;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":224916,"text":"Number of bales ginned; and","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":224917,"text":"Dollar amount of assessment collected by the handler from the owner.\n\t\t\tThe 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.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"ancestry":[{"id":14274,"edition_id":1,"name":"Cotton Board","identifier":"15","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:47:34","date_modified":"2026-06-26 03:47:34","permalink":{"id":194573,"object_type":"structure","relational_id":14274,"identifier":"15","token":"3.2\/II\/B\/15","url":"\/3.2\/II\/B\/15\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12795,"edition_id":1,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194393,"object_type":"structure","relational_id":12795,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12794,"edition_id":1,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194359,"object_type":"structure","relational_id":12794,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69523,"structure_id":14274,"section_number":"3.2-1500","catch_line":"Definitions","url":"\/3.2-1500\/","token":"3.2\/II\/B\/15\/3.2-1500","metadata":false},{"id":71569,"structure_id":14274,"section_number":"3.2-1501","catch_line":"Cotton Board; composition and appointment of members","url":"\/3.2-1501\/","token":"3.2\/II\/B\/15\/3.2-1501","metadata":false},{"id":64936,"structure_id":14274,"section_number":"3.2-1502","catch_line":"Cotton Board membership terms","url":"\/3.2-1502\/","token":"3.2\/II\/B\/15\/3.2-1502","metadata":false},{"id":59253,"structure_id":14274,"section_number":"3.2-1503","catch_line":"Repealed","url":"\/3.2-1503\/","token":"3.2\/II\/B\/15\/3.2-1503","metadata":false},{"id":61756,"structure_id":14274,"section_number":"3.2-1504","catch_line":"Powers and duties of Cotton Board","url":"\/3.2-1504\/","token":"3.2\/II\/B\/15\/3.2-1504","metadata":false},{"id":64234,"structure_id":14274,"section_number":"3.2-1505","catch_line":"Referenda","url":"\/3.2-1505\/","token":"3.2\/II\/B\/15\/3.2-1505","metadata":false},{"id":55536,"structure_id":14274,"section_number":"3.2-1506","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1506\/","token":"3.2\/II\/B\/15\/3.2-1506","metadata":false},{"id":86876,"structure_id":14274,"section_number":"3.2-1507","catch_line":"Questions to be printed on ballots","url":"\/3.2-1507\/","token":"3.2\/II\/B\/15\/3.2-1507","metadata":false},{"id":84514,"structure_id":14274,"section_number":"3.2-1508","catch_line":"Persons eligible to vote","url":"\/3.2-1508\/","token":"3.2\/II\/B\/15\/3.2-1508","metadata":false},{"id":86722,"structure_id":14274,"section_number":"3.2-1509","catch_line":"Referenda results; action of Governor","url":"\/3.2-1509\/","token":"3.2\/II\/B\/15\/3.2-1509","metadata":false},{"id":86886,"structure_id":14274,"section_number":"3.2-1510","catch_line":"Production areas designated","url":"\/3.2-1510\/","token":"3.2\/II\/B\/15\/3.2-1510","metadata":false},{"id":65865,"structure_id":14274,"section_number":"3.2-1511","catch_line":"Virginia Cotton Fund established","url":"\/3.2-1511\/","token":"3.2\/II\/B\/15\/3.2-1511","metadata":false},{"id":64088,"structure_id":14274,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1512\/","token":"3.2\/II\/B\/15\/3.2-1512","metadata":false},{"id":61593,"structure_id":14274,"section_number":"3.2-1513","catch_line":"Records to be kept by handler","url":"\/3.2-1513\/","token":"3.2\/II\/B\/15\/3.2-1513","metadata":false},{"id":73697,"structure_id":14274,"section_number":"3.2-1514","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1514\/","token":"3.2\/II\/B\/15\/3.2-1514","metadata":false}],"previous_section":{"id":64088,"structure_id":14274,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1512\/","token":"3.2\/II\/B\/15\/3.2-1512","metadata":false},"next_section":{"id":73697,"structure_id":14274,"section_number":"3.2-1514","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1514\/","token":"3.2\/II\/B\/15\/3.2-1514","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1513\/","history_text":"

This law was first created in 1997. The record of its establishment is cataloged in chapter 873<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d 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 \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1999, chapter 751<\/a>; in 2008, chapter 860<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":194627,"object_type":"law","relational_id":61593,"identifier":"3.2-1513","token":"3.2\/II\/B\/15\/3.2-1513","url":"\/3.2-1513\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1513\/","token":"3.2\/II\/B\/15\/3.2-1513","dublin_core":{"Title":"Records to be kept by handler","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1513","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every handler<\/span> shall maintain the following records for all cotton<\/span> ginned by the handler<\/span> for the owner of the cotton<\/span>:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Full name and address of the owner of the cotton<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Date the cotton<\/span> was ginned by the handler<\/span> for such owner; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Number of bales<\/span> ginned; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Dollar amount of assessment<\/span> collected by the handler<\/span> from the owner.\n\t\t\tThe handler<\/span> shall maintain such records for a period of not less than three years from the time the cotton<\/span> was ginned. Such records shall be open to the inspection of the Tax Commissioner<\/span> and shall be established and maintained as required by the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORDS TO BE KEPT BY HANDLER (\u00a7 3.2-1513)\n\nEvery handler shall maintain the following records for all cotton ginned by the\nhandler for the owner of the cotton:\n\n1. Full name and address of the owner of the cotton;\n\n2. Date the cotton was ginned by the handler for such owner;\n\n3. Number of bales ginned; and\n\n4. Dollar amount of assessment collected by the handler from the owner.\n\t\t\tThe handler shall maintain such records for a period of not less than three\nyears from the time the cotton was ginned. Such records shall be open to the\ninspection of the Tax Commissioner and shall be established and maintained as\nrequired by the Tax Commissioner.\n\nHISTORY: 1997, c. 873, \u00a7 3.1-1099; 1999, c. 751; 2008, c. 860.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}