{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2409.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2409.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2409.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2409.html"}],"law_id":72259,"edition_id":1,"section_id":72259,"structure_id":15156,"section_number":"3.2-2409","catch_line":"Records to be kept by warehouse and handler","history":"Code 1950, \u00a7 3-251; 1966, c. 702, \u00a7 3.1-330; 2002, c. 57; 2008, c. 860; 2012, cc. 803, 835.","full_text":"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.","order_by":null,"text":{"0":{"id":260292,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15156,"edition_id":1,"name":"Tobacco Board","identifier":"24","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:52:35","date_modified":"2026-06-26 03:52:35","permalink":{"id":195139,"object_type":"structure","relational_id":15156,"identifier":"24","token":"3.2\/II\/B\/24","url":"\/3.2\/II\/B\/24\/","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":58302,"structure_id":15156,"section_number":"3.2-2400","catch_line":"Definitions","url":"\/3.2-2400\/","token":"3.2\/II\/B\/24\/3.2-2400","metadata":false},{"id":78325,"structure_id":15156,"section_number":"3.2-2401","catch_line":"Tobacco Board; composition and appointment of members","url":"\/3.2-2401\/","token":"3.2\/II\/B\/24\/3.2-2401","metadata":false},{"id":60019,"structure_id":15156,"section_number":"3.2-2402","catch_line":"Production areas designated","url":"\/3.2-2402\/","token":"3.2\/II\/B\/24\/3.2-2402","metadata":false},{"id":57730,"structure_id":15156,"section_number":"3.2-2403","catch_line":"Repealed","url":"\/3.2-2403\/","token":"3.2\/II\/B\/24\/3.2-2403","metadata":false},{"id":71818,"structure_id":15156,"section_number":"3.2-2405","catch_line":"Powers and duties of the Tobacco Board","url":"\/3.2-2405\/","token":"3.2\/II\/B\/24\/3.2-2405","metadata":false},{"id":57828,"structure_id":15156,"section_number":"3.2-2406","catch_line":"Collection of assessment","url":"\/3.2-2406\/","token":"3.2\/II\/B\/24\/3.2-2406","metadata":false},{"id":67614,"structure_id":15156,"section_number":"3.2-2407","catch_line":"Bright Flue-Cured Tobacco Promotion Fund established","url":"\/3.2-2407\/","token":"3.2\/II\/B\/24\/3.2-2407","metadata":false},{"id":74452,"structure_id":15156,"section_number":"3.2-2407.1","catch_line":"Dark-Fired Tobacco Promotion Fund established","url":"\/3.2-2407.1\/","token":"3.2\/II\/B\/24\/3.2-2407.1","metadata":false},{"id":65924,"structure_id":15156,"section_number":"3.2-2408","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-2408\/","token":"3.2\/II\/B\/24\/3.2-2408","metadata":false},{"id":72259,"structure_id":15156,"section_number":"3.2-2409","catch_line":"Records to be kept by warehouse and handler","url":"\/3.2-2409\/","token":"3.2\/II\/B\/24\/3.2-2409","metadata":false},{"id":74421,"structure_id":15156,"section_number":"3.2-2410","catch_line":"Collection of unpaid assessment and interest thereon","url":"\/3.2-2410\/","token":"3.2\/II\/B\/24\/3.2-2410","metadata":false},{"id":80150,"structure_id":15156,"section_number":"3.2-2411","catch_line":"Violation a misdemeanor","url":"\/3.2-2411\/","token":"3.2\/II\/B\/24\/3.2-2411","metadata":false}],"previous_section":{"id":65924,"structure_id":15156,"section_number":"3.2-2408","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-2408\/","token":"3.2\/II\/B\/24\/3.2-2408","metadata":false},"next_section":{"id":74421,"structure_id":15156,"section_number":"3.2-2410","catch_line":"Collection of unpaid assessment and interest thereon","url":"\/3.2-2410\/","token":"3.2\/II\/B\/24\/3.2-2410","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2409\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1966, chapter 702; in 2002, chapter 57<\/a>; in 2008, chapter 860<\/a>; in 2012, chapters 803<\/a> and 835<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":195177,"object_type":"law","relational_id":72259,"identifier":"3.2-2409","token":"3.2\/II\/B\/24\/3.2-2409","url":"\/3.2-2409\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2409\/","token":"3.2\/II\/B\/24\/3.2-2409","dublin_core":{"Title":"Records to be kept by warehouse and handler","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2409","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each warehouse<\/span> or handler<\/span> 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<\/span> and its duly authorized agents.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORDS TO BE KEPT BY WAREHOUSE AND HANDLER (\u00a7 3.2-2409)\n\nEach warehouse or handler shall keep a complete record of the excise tax\ncollected by him and shall preserve such record for a period of not less than\nthree years from the time of collection. Such record shall be open to the\ninspection of the Tobacco Board and its duly authorized agents.\n\nHISTORY: Code 1950, \u00a7 3-251; 1966, c. 702, \u00a7 3.1-330; 2002, c. 57; 2008, c.\n860; 2012, cc. 803, 835.","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}}