{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-204.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-204.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-204.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-204.html"}],"law_id":68539,"edition_id":1,"section_id":68539,"structure_id":13826,"section_number":"4.1-204","catch_line":"Records of licensees; inspection of records and places of business","history":"Code 1950, \u00a7 4-44; 1958, c. 192; 1968, c. 7, \u00a7 4-98.6; 1970, c. 784; 1988, c. 261, \u00a7\u00a7 4-134, 4-135, 4-137; 1992, cc. 161, 220; 1993, c. 866; 2003, cc. 1029, 1030; 2007, cc. 99, 799; 2008, c. 513; 2018, c. 729; 2019, c. 706; 2020, cc. 1113, 1114; 2021, Sp. Sess. I, cc. 281, 282; 2022, cc. 78, 79; 2024, cc. 105, 159.","full_text":"A\n\nManufacturers, bottlers or wholesalers. — Every licensed manufacturer, bottler or wholesaler shall keep complete, accurate and separate records in accordance with Board regulations of all alcoholic beverages purchased, manufactured, bottled, sold or shipped by him, and the applicable tax required by § 4.1-234 or 4.1-236, if any.B\n\nRetailers. — Every retail licensee shall keep complete, accurate, and separate records, in accordance with Board regulations, of all purchases of alcoholic beverages, the prices charged such licensee therefor, and the names and addresses of the persons from whom purchased. Every retail licensee shall also preserve all invoices showing his purchases for a period as specified by Board regulations. He shall also keep an accurate account of daily sales, showing quantities of alcoholic beverages sold and the total price charged by him therefor. Except as otherwise provided in subsection D, such account need not give the names or addresses of the purchasers thereof, except as may be required by Board regulation for the sale of alcoholic beverages in kegs. In the case of persons holding retail licenses that require sales of food to determine their qualifications for such licenses, the records shall also include purchases and sales of food and nonalcoholic beverages.\n\t\t\tNotwithstanding the provisions of subsection F, electronic records of retail licensees may be stored off site, provided that such records are readily retrievable and available for electronic inspection by the Board or its special agents at the licensed premises. However, in the case that such electronic records are not readily available for electronic inspection on the licensed premises, the retail licensee may obtain Board approval, for good cause shown, to permit the retail licensee to provide the records to a special agent of the Board within three business days or less, as determined by the Board, after a request is made to inspect the records.C\n\nCommon carriers. — Common carriers of passengers by train, boat, bus, or airplane shall keep records of purchases and sales of alcoholic beverages and food as required by Board regulation.D\n\nWine and beer shippers. — Every wine and beer shipper licensee shall keep complete, accurate, and separate records in accordance with Board regulations of all shipments of wine or beer to persons in the Commonwealth. Such licensees shall also remit on a monthly basis an accurate account stating whether any wine, farm wine, or beer products were sold and shipped and, if so, stating the total quantities of wine and beer sold and the total price charged for such wine and beer. Such records shall include the names and addresses of the purchasers to whom the wine and beer is shipped.E\n\nDeliveries. — Every licensee or permittee that is authorized to make deliveries pursuant to § 4.1-212.1 shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board regulations of all deliveries of wine and beer to persons in the Commonwealth. Such records shall include (i) the types of wine and beer sold, (ii) the total quantities of wine and beer sold, (iii) the total price charged for such wine and beer, (iv) the name and date of birth of the person to whom the wine and beer are delivered, and (v) the address to which the wine and beer is delivered. Licensees and permittees shall remit such records on a monthly basis for any month during which the licensee or permittee makes a delivery for which the licensee or permittee is required to collect and remit excise taxes due to the Authority pursuant to subsection E of § 4.1-212.1.\n\t\t\tEvery licensee that is authorized to make deliveries pursuant to § 4.1-212.2 shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board regulations of all deliveries of alcoholic beverages to persons in the Commonwealth. Such records shall include all information prescribed by Board regulations. Licensees shall remit such records within 24 hours of a records request by the Authority; however, the licensee may obtain Board approval, for good cause shown, to permit the licensee to provide records to a special agent of the Board within three business days or less, as determined by the Board, after a request is made to inspect the records.F\n\nInspection. — The Board and its special agents shall be allowed free access during reasonable hours to every place in the Commonwealth and to the premises of both (i) every wine and beer shipper licensee and (ii) every licensee or permittee authorized to make deliveries wherever located where alcoholic beverages are manufactured, bottled, stored, offered for sale or sold, for the purpose of examining and inspecting such place and all records, invoices and accounts therein. The Board may engage the services of alcoholic beverage control authorities in any state to assist with the inspection of the premises of a wine and beer shipper licensee, licensee or permittee authorized to make deliveries, or any applicant for such license or permit.\n\t\t\tFor purposes of a Board inspection of the records of any retail licensees, “reasonable hours” means the hours between 9 a.m. and 5 p.m.; however, if the licensee generally is not open to the public substantially during the same hours, “reasonable hours” shall mean the business hours when the licensee is open to the public. At any other time of day, if the retail licensee’s records are not available for inspection, the retailer shall provide the records to a special agent of the Board within 24 hours after a request is made to inspect the records.","order_by":null,"text":{"0":{"id":248104,"text":"Manufacturers, bottlers or wholesalers. — Every licensed manufacturer, bottler or wholesaler shall keep complete, accurate and separate records in accordance with Board regulations of all alcoholic beverages purchased, manufactured, bottled, sold or shipped by him, and the applicable tax required by § 4.1-234 or 4.1-236, if any.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":248105,"text":"Retailers. — Every retail licensee shall keep complete, accurate, and separate records, in accordance with Board regulations, of all purchases of alcoholic beverages, the prices charged such licensee therefor, and the names and addresses of the persons from whom purchased. Every retail licensee shall also preserve all invoices showing his purchases for a period as specified by Board regulations. He shall also keep an accurate account of daily sales, showing quantities of alcoholic beverages sold and the total price charged by him therefor. Except as otherwise provided in subsection D, such account need not give the names or addresses of the purchasers thereof, except as may be required by Board regulation for the sale of alcoholic beverages in kegs. In the case of persons holding retail licenses that require sales of food to determine their qualifications for such licenses, the records shall also include purchases and sales of food and nonalcoholic beverages.\n\t\t\tNotwithstanding the provisions of subsection F, electronic records of retail licensees may be stored off site, provided that such records are readily retrievable and available for electronic inspection by the Board or its special agents at the licensed premises. However, in the case that such electronic records are not readily available for electronic inspection on the licensed premises, the retail licensee may obtain Board approval, for good cause shown, to permit the retail licensee to provide the records to a special agent of the Board within three business days or less, as determined by the Board, after a request is made to inspect the records.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":248106,"text":"Common carriers. — Common carriers of passengers by train, boat, bus, or airplane shall keep records of purchases and sales of alcoholic beverages and food as required by Board regulation.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":248107,"text":"Wine and beer shippers. — Every wine and beer shipper licensee shall keep complete, accurate, and separate records in accordance with Board regulations of all shipments of wine or beer to persons in the Commonwealth. Such licensees shall also remit on a monthly basis an accurate account stating whether any wine, farm wine, or beer products were sold and shipped and, if so, stating the total quantities of wine and beer sold and the total price charged for such wine and beer. Such records shall include the names and addresses of the purchasers to whom the wine and beer is shipped.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":248108,"text":"Deliveries. — Every licensee or permittee that is authorized to make deliveries pursuant to § 4.1-212.1 shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board regulations of all deliveries of wine and beer to persons in the Commonwealth. Such records shall include (i) the types of wine and beer sold, (ii) the total quantities of wine and beer sold, (iii) the total price charged for such wine and beer, (iv) the name and date of birth of the person to whom the wine and beer are delivered, and (v) the address to which the wine and beer is delivered. Licensees and permittees shall remit such records on a monthly basis for any month during which the licensee or permittee makes a delivery for which the licensee or permittee is required to collect and remit excise taxes due to the Authority pursuant to subsection E of § 4.1-212.1.\n\t\t\tEvery licensee that is authorized to make deliveries pursuant to § 4.1-212.2 shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board regulations of all deliveries of alcoholic beverages to persons in the Commonwealth. Such records shall include all information prescribed by Board regulations. Licensees shall remit such records within 24 hours of a records request by the Authority; however, the licensee may obtain Board approval, for good cause shown, to permit the licensee to provide records to a special agent of the Board within three business days or less, as determined by the Board, after a request is made to inspect the records.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":248109,"text":"Inspection. — The Board and its special agents shall be allowed free access during reasonable hours to every place in the Commonwealth and to the premises of both (i) every wine and beer shipper licensee and (ii) every licensee or permittee authorized to make deliveries wherever located where alcoholic beverages are manufactured, bottled, stored, offered for sale or sold, for the purpose of examining and inspecting such place and all records, invoices and accounts therein. The Board may engage the services of alcoholic beverage control authorities in any state to assist with the inspection of the premises of a wine and beer shipper licensee, licensee or permittee authorized to make deliveries, or any applicant for such license or permit.\n\t\t\tFor purposes of a Board inspection of the records of any retail licensees, “reasonable hours” means the hours between 9 a.m. and 5 p.m.; however, if the licensee generally is not open to the public substantially during the same hours, “reasonable hours” shall mean the business hours when the licensee is open to the public. At any other time of day, if the retail licensee’s records are not available for inspection, the retailer shall provide the records to a special agent of the Board within 24 hours after a request is made to inspect the records.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":13826,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13825,"metadata":{},"date_created":"2026-06-26 03:46:00","date_modified":"2026-06-26 03:46:00","permalink":{"id":218793,"object_type":"structure","relational_id":13826,"identifier":"1","token":"4.1\/I\/2\/1","url":"\/4.1\/I\/2\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13825,"edition_id":1,"name":"Administration of Licenses","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:46:00","date_modified":"2026-06-26 03:46:00","permalink":{"id":218791,"object_type":"structure","relational_id":13825,"identifier":"2","token":"4.1\/I\/2","url":"\/4.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":78528,"structure_id":13826,"section_number":"4.1-200","catch_line":"Exemptions from licensure","url":"\/4.1-200\/","token":"4.1\/I\/2\/1\/4.1-200","metadata":false},{"id":58089,"structure_id":13826,"section_number":"4.1-201","catch_line":"Conduct not prohibited by this subtitle; limitation","url":"\/4.1-201\/","token":"4.1\/I\/2\/1\/4.1-201","metadata":false},{"id":54841,"structure_id":13826,"section_number":"4.1-201.1","catch_line":"Conduct not prohibited by this subtitle; tastings conducted by manufacturers, wine or beer wholesalers, and authorized representatives","url":"\/4.1-201.1\/","token":"4.1\/I\/2\/1\/4.1-201.1","metadata":false},{"id":76885,"structure_id":13826,"section_number":"4.1-202","catch_line":"To whom privileges conferred by licenses extend; liability for violations of law","url":"\/4.1-202\/","token":"4.1\/I\/2\/1\/4.1-202","metadata":false},{"id":79036,"structure_id":13826,"section_number":"4.1-203","catch_line":"Separate license for each place of business; transfer or amendment; posting; expiration; carriers","url":"\/4.1-203\/","token":"4.1\/I\/2\/1\/4.1-203","metadata":false},{"id":57874,"structure_id":13826,"section_number":"4.1-203.1","catch_line":"Managers of licensed retail establishments","url":"\/4.1-203.1\/","token":"4.1\/I\/2\/1\/4.1-203.1","metadata":false},{"id":67486,"structure_id":13826,"section_number":"4.1-203.2","catch_line":"Retail licensee and employee training; human trafficking recognition and reporting","url":"\/4.1-203.2\/","token":"4.1\/I\/2\/1\/4.1-203.2","metadata":false},{"id":68539,"structure_id":13826,"section_number":"4.1-204","catch_line":"Records of licensees; inspection of records and places of business","url":"\/4.1-204\/","token":"4.1\/I\/2\/1\/4.1-204","metadata":false},{"id":65029,"structure_id":13826,"section_number":"4.1-205","catch_line":"Local licenses","url":"\/4.1-205\/","token":"4.1\/I\/2\/1\/4.1-205","metadata":false}],"previous_section":{"id":67486,"structure_id":13826,"section_number":"4.1-203.2","catch_line":"Retail licensee and employee training; human trafficking recognition and reporting","url":"\/4.1-203.2\/","token":"4.1\/I\/2\/1\/4.1-203.2","metadata":false},"next_section":{"id":65029,"structure_id":13826,"section_number":"4.1-205","catch_line":"Local licenses","url":"\/4.1-205\/","token":"4.1\/I\/2\/1\/4.1-205","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-204\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 14 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 1958, chapter 192; in 1968, chapter 7; in 1970, chapter 784; in 1988, chapter 261; in 1992, chapters 161 and 220; in 1993, chapter 866; in 2003, chapters 1029<\/a> and 1030<\/a>; in 2007, chapters 99<\/a> and 799<\/a>; in 2008, chapter 513<\/a>; in 2018, chapter 729<\/a>; in 2019, chapter 706<\/a>; in 2020, chapters 1113<\/a> and 1114<\/a>; in 2022, chapters 78<\/a> and 79<\/a>; in 2024, chapters 105<\/a> and 159<\/a>.<\/p>","references":[{"id":77633,"section_number":"4.1-331","catch_line":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","order_by":null,"url":"\/4.1-331\/"}],"refers_to":[{"id":63303,"section_number":"4.1-212.1","catch_line":"Delivery of wine and beer; kegs; regulations of Board","order_by":null,"url":"\/4.1-212.1\/"},{"id":71769,"section_number":"4.1-212.2","catch_line":"Third-party deliveries; limitations; penalties","order_by":null,"url":"\/4.1-212.2\/"},{"id":80942,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","order_by":null,"url":"\/4.1-234\/"},{"id":69421,"section_number":"4.1-236","catch_line":"Excise tax on beer and wine coolers; payment of tax; exceptions","order_by":null,"url":"\/4.1-236\/"}],"permalink":{"id":218823,"object_type":"law","relational_id":68539,"identifier":"4.1-204","token":"4.1\/I\/2\/1\/4.1-204","url":"\/4.1-204\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-204\/","token":"4.1\/I\/2\/1\/4.1-204","dublin_core":{"Title":"Records of licensees; inspection of records and places of business","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-204","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Manufacturers, bottlers or wholesalers. — Every licensed<\/span> manufacturer, bottler or wholesaler shall keep complete, accurate and separate records in accordance with Board<\/span> regulations of all alcoholic beverages<\/span> purchased, manufactured, bottled, sold or shipped by him, and the applicable tax required by § 4.1-234<\/a> or 4.1-236<\/a>, if any. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Retailers. — Every retail licensee<\/span> shall keep complete, accurate, and separate records, in accordance with Board<\/span> regulations, of all purchases of alcoholic beverages<\/span>, the prices charged such licensee<\/span> therefor, and the names and addresses of the persons from whom purchased. Every retail licensee<\/span> shall also preserve all invoices showing his purchases for a period as specified by Board<\/span> regulations. He shall also keep an accurate account of daily sales<\/span>, showing quantities of alcoholic beverages<\/span> sold and the total price charged by him therefor. Except as otherwise provided in subsection D, such account need not give the names or addresses of the purchasers thereof, except as may be required by Board<\/span> regulation for the sale<\/span> of alcoholic beverages<\/span> in kegs. In the case of persons holding retail licenses that require sales<\/span> of food to determine their qualifications for such licenses, the records shall also include purchases and sales<\/span> of food and nonalcoholic beverages.\n\t\t\tNotwithstanding the provisions of subsection F, electronic records of retail licensees<\/span> may be stored off site, provided that such records are readily retrievable and available for electronic inspection by the Board<\/span> or its special agents<\/span> at the licensed<\/span> premises. However, in the case that such electronic records are not readily available for electronic inspection on the licensed<\/span> premises, the retail licensee<\/span> may obtain Board<\/span> approval, for good cause shown, to permit the retail licensee<\/span> to provide the records to a special agent<\/span> of the Board<\/span> within three business days or less, as determined by the Board<\/span>, after a request is made to inspect the records. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Common carriers. — Common carriers of passengers by train, boat, bus<\/span>, or airplane shall keep records of purchases and sales<\/span> of alcoholic beverages<\/span> and food as required by Board<\/span> regulation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Wine<\/span> and beer<\/span> shippers. — Every wine<\/span> and beer<\/span> shipper licensee<\/span> shall keep complete, accurate, and separate records in accordance with Board<\/span> regulations of all shipments of wine<\/span> or beer<\/span> to persons in the Commonwealth. Such licensees<\/span> shall also remit on a monthly basis an accurate account stating whether any wine<\/span>, farm wine<\/span>, or beer<\/span> products were sold and shipped and, if so, stating the total quantities of wine<\/span> and beer<\/span> sold and the total price charged for such wine<\/span> and beer<\/span>. Such records shall include the names and addresses of the purchasers to whom the wine<\/span> and beer<\/span> is shipped. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Deliveries. — Every licensee<\/span> or permittee that is authorized to make deliveries pursuant to § 4.1-212.1<\/a> shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board<\/span> regulations of all deliveries of wine<\/span> and beer<\/span> to persons in the Commonwealth. Such records shall include (i) the types of wine<\/span> and beer<\/span> sold, (ii) the total quantities of wine<\/span> and beer<\/span> sold, (iii) the total price charged for such wine<\/span> and beer<\/span>, (iv) the name and date of birth of the person to whom the wine<\/span> and beer<\/span> are delivered, and (v) the address to which the wine<\/span> and beer<\/span> is delivered. Licensees<\/span> and permittees shall remit such records on a monthly basis for any month during which the licensee<\/span> or permittee makes a delivery for which the licensee<\/span> or permittee is required to collect and remit excise taxes due to the Authority<\/span> pursuant to subsection E of § 4.1-212.1<\/a>.\n\t\t\tEvery licensee<\/span> that is authorized to make deliveries pursuant to § 4.1-212.2<\/a> shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board<\/span> regulations of all deliveries of alcoholic beverages<\/span> to persons in the Commonwealth. Such records shall include all information prescribed by Board<\/span> regulations. Licensees<\/span> shall remit such records within 24 hours of a records request by the Authority<\/span>; however, the licensee<\/span> may obtain Board<\/span> approval, for good cause shown, to permit the licensee<\/span> to provide records to a special agent<\/span> of the Board<\/span> within three business days or less, as determined by the Board<\/span>, after a request is made to inspect the records. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Inspection. — The Board<\/span> and its special agents<\/span> shall be allowed free access during reasonable hours<\/span> to every place in the Commonwealth and to the premises of both (i) every wine<\/span> and beer<\/span> shipper licensee<\/span> and (ii) every licensee<\/span> or permittee authorized to make deliveries wherever located where alcoholic beverages<\/span> are manufactured, bottled, stored, offered for sale<\/span> or sold, for the purpose of examining and inspecting such place and all records, invoices and accounts therein. The Board<\/span> may engage the services of alcoholic beverage control authorities in any state to assist with the inspection of the premises of a wine<\/span> and beer<\/span> shipper licensee<\/span>, licensee<\/span> or permittee authorized to make deliveries, or any applicant for such license or permit.\n\t\t\tFor purposes of a Board<\/span> inspection of the records of any retail licensees<\/span>, “reasonable hours<\/span>” means the hours between 9 a.m. and 5 p.m.; however, if the licensee<\/span> generally is not open to the public substantially during the same hours, “reasonable hours<\/span>” shall mean the business hours when the licensee<\/span> is open to the public. At any other time of day, if the retail licensee<\/span>’s records are not available for inspection, the retailer shall provide the records to a special agent<\/span> of the Board<\/span> within 24 hours after a request is made to inspect the records. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORDS OF LICENSEES; INSPECTION OF RECORDS AND PLACES OF BUSINESS (\u00a7 4.1-204)\n\nA. Manufacturers, bottlers or wholesalers. — Every licensed manufacturer,\nbottler or wholesaler shall keep complete, accurate and separate records in\naccordance with Board regulations of all alcoholic beverages purchased,\nmanufactured, bottled, sold or shipped by him, and the applicable tax required\nby § 4.1-234 or 4.1-236, if any.\n\nB. Retailers. — Every retail licensee shall keep complete, accurate, and\nseparate records, in accordance with Board regulations, of all purchases of\nalcoholic beverages, the prices charged such licensee therefor, and the names\nand addresses of the persons from whom purchased. Every retail licensee shall\nalso preserve all invoices showing his purchases for a period as specified by\nBoard regulations. He shall also keep an accurate account of daily sales,\nshowing quantities of alcoholic beverages sold and the total price charged by\nhim therefor. Except as otherwise provided in subsection D, such account need\nnot give the names or addresses of the purchasers thereof, except as may be\nrequired by Board regulation for the sale of alcoholic beverages in kegs. In the\ncase of persons holding retail licenses that require sales of food to determine\ntheir qualifications for such licenses, the records shall also include purchases\nand sales of food and nonalcoholic beverages.\n\t\t\tNotwithstanding the provisions of subsection F, electronic records of retail\nlicensees may be stored off site, provided that such records are readily\nretrievable and available for electronic inspection by the Board or its special\nagents at the licensed premises. However, in the case that such electronic\nrecords are not readily available for electronic inspection on the licensed\npremises, the retail licensee may obtain Board approval, for good cause shown,\nto permit the retail licensee to provide the records to a special agent of the\nBoard within three business days or less, as determined by the Board, after a\nrequest is made to inspect the records.\n\nC. Common carriers. — Common carriers of passengers by train, boat, bus,\nor airplane shall keep records of purchases and sales of alcoholic beverages and\nfood as required by Board regulation.\n\nD. Wine and beer shippers. — Every wine and beer shipper licensee shall\nkeep complete, accurate, and separate records in accordance with Board\nregulations of all shipments of wine or beer to persons in the Commonwealth.\nSuch licensees shall also remit on a monthly basis an accurate account stating\nwhether any wine, farm wine, or beer products were sold and shipped and, if so,\nstating the total quantities of wine and beer sold and the total price charged\nfor such wine and beer. Such records shall include the names and addresses of\nthe purchasers to whom the wine and beer is shipped.\n\nE. Deliveries. — Every licensee or permittee that is authorized to make\ndeliveries pursuant to § 4.1-212.1 shall keep complete, accurate, and\nseparate records for a period of at least two years in accordance with Board\nregulations of all deliveries of wine and beer to persons in the Commonwealth.\nSuch records shall include (i) the types of wine and beer sold, (ii) the total\nquantities of wine and beer sold, (iii) the total price charged for such wine\nand beer, (iv) the name and date of birth of the person to whom the wine and\nbeer are delivered, and (v) the address to which the wine and beer is delivered.\nLicensees and permittees shall remit such records on a monthly basis for any\nmonth during which the licensee or permittee makes a delivery for which the\nlicensee or permittee is required to collect and remit excise taxes due to the\nAuthority pursuant to subsection E of § 4.1-212.1.\n\t\t\tEvery licensee that is authorized to make deliveries pursuant to §\n4.1-212.2 shall keep complete, accurate, and separate records for a period of at\nleast two years in accordance with Board regulations of all deliveries of\nalcoholic beverages to persons in the Commonwealth. Such records shall include\nall information prescribed by Board regulations. Licensees shall remit such\nrecords within 24 hours of a records request by the Authority; however, the\nlicensee may obtain Board approval, for good cause shown, to permit the licensee\nto provide records to a special agent of the Board within three business days or\nless, as determined by the Board, after a request is made to inspect the\nrecords.\n\nF. Inspection. — The Board and its special agents shall be allowed free\naccess during reasonable hours to every place in the Commonwealth and to the\npremises of both (i) every wine and beer shipper licensee and (ii) every\nlicensee or permittee authorized to make deliveries wherever located where\nalcoholic beverages are manufactured, bottled, stored, offered for sale or sold,\nfor the purpose of examining and inspecting such place and all records, invoices\nand accounts therein. The Board may engage the services of alcoholic beverage\ncontrol authorities in any state to assist with the inspection of the premises\nof a wine and beer shipper licensee, licensee or permittee authorized to make\ndeliveries, or any applicant for such license or permit.\n\t\t\tFor purposes of a Board inspection of the records of any retail licensees,\n“reasonable hours” means the hours between 9 a.m. and 5 p.m.;\nhowever, if the licensee generally is not open to the public substantially\nduring the same hours, “reasonable hours” shall mean the business\nhours when the licensee is open to the public. At any other time of day, if the\nretail licensee’s records are not available for inspection, the retailer\nshall provide the records to a special agent of the Board within 24 hours after\na request is made to inspect the records.\n\nHISTORY: Code 1950, \u00a7 4-44; 1958, c. 192; 1968, c. 7, \u00a7 4-98.6; 1970, c. 784;\n1988, c. 261, \u00a7\u00a7 4-134, 4-135, 4-137; 1992, cc. 161, 220; 1993, c. 866; 2003,\ncc. 1029, 1030; 2007, cc. 99, 799; 2008, c. 513; 2018, c. 729; 2019, c. 706;\n2020, cc. 1113, 1114; 2021, Sp. Sess. I, cc. 281, 282; 2022, cc. 78, 79; 2024,\ncc. 105, 159.","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}}