{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2276.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2276.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2276.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2276.html"}],"law_id":77881,"edition_id":1,"section_id":77881,"structure_id":14734,"section_number":"58.1-2276","catch_line":"Inspection of records","history":"2000, cc. 729, 758; 2001, c. 167.","full_text":"A\n\nThe Commissioner or any deputy, employee or agent authorized by the Commissioner may examine, during the usual business hours of the day, records, books, papers, storage tanks and any other equipment of any person required to maintain records as provided in § 58.1-2275 for the purpose of ascertaining the quantity of fuel received, produced, manufactured, refined, compounded, used, sold, shipped, or delivered, to verify the truth and accuracy of any statement, report or return or to ascertain whether or not the tax levied by this chapter has been paid.B\n\nIf a person required to maintain records as provided in § 58.1-2275 is open for business during hours of the day which might not be considered usual business hours for the Department, the Commissioner may examine the person’s books and records during the person’s normal business hours, which shall be those hours when the person is open for business.","order_by":null,"text":{"0":{"id":279280,"text":"The Commissioner or any deputy, employee or agent authorized by the Commissioner may examine, during the usual business hours of the day, records, books, papers, storage tanks and any other equipment of any person required to maintain records as provided in § 58.1-2275 for the purpose of ascertaining the quantity of fuel received, produced, manufactured, refined, compounded, used, sold, shipped, or delivered, to verify the truth and accuracy of any statement, report or return or to ascertain whether or not the tax levied by this chapter has been paid.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":279281,"text":"If a person required to maintain records as provided in § 58.1-2275 is open for business during hours of the day which might not be considered usual business hours for the Department, the Commissioner may examine the person’s books and records during the person’s normal business hours, which shall be those hours when the person is open for business.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14734,"edition_id":1,"name":"Enforcement and Administration","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:49:36","date_modified":"2026-06-26 03:49:36","permalink":{"id":255611,"object_type":"structure","relational_id":14734,"identifier":"7","token":"58.1\/II\/22\/7","url":"\/58.1\/II\/22\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":68674,"structure_id":14734,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","url":"\/58.1-2263\/","token":"58.1\/II\/22\/7\/58.1-2263","metadata":false},{"id":58308,"structure_id":14734,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},{"id":72954,"structure_id":14734,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","metadata":false},{"id":57152,"structure_id":14734,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","metadata":false},{"id":85780,"structure_id":14734,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","url":"\/58.1-2267\/","token":"58.1\/II\/22\/7\/58.1-2267","metadata":false},{"id":62431,"structure_id":14734,"section_number":"58.1-2268","catch_line":"Engaging in business without a license; 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This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/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 1 time. 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. That modification is as follows: in 2001, chapter 167<\/a>.<\/p>","references":[{"id":85780,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","order_by":null,"url":"\/58.1-2267\/"}],"refers_to":[{"id":73812,"section_number":"58.1-2275","catch_line":"Record-keeping requirements","order_by":null,"url":"\/58.1-2275\/"}],"permalink":{"id":255669,"object_type":"law","relational_id":77881,"identifier":"58.1-2276","token":"58.1\/II\/22\/7\/58.1-2276","url":"\/58.1-2276\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2276\/","token":"58.1\/II\/22\/7\/58.1-2276","dublin_core":{"Title":"Inspection of records","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2276","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commissioner<\/span> or any deputy, employee or agent authorized by the Commissioner<\/span> may examine, during the usual business hours of the day, records, books, papers, storage tanks and any other equipment of any person<\/span> required to maintain records as provided in § 58.1-2275<\/a> for the purpose of ascertaining the quantity of fuel<\/span> received, produced, manufactured, refined, compounded, used, sold, shipped, or delivered, to verify the truth and accuracy of any statement, report or return or to ascertain whether or not the tax levied by this chapter has been paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If a person<\/span> required to maintain records as provided in § 58.1-2275<\/a> is open for business during hours of the day which might not be considered usual business hours for the Department<\/span>, the Commissioner<\/span> may examine the person<\/span>’s books and records during the person<\/span>’s normal business hours, which shall be those hours when the person<\/span> is open for business. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINSPECTION OF RECORDS (\u00a7 58.1-2276)\n\nA. The Commissioner or any deputy, employee or agent authorized by the\nCommissioner may examine, during the usual business hours of the day, records,\nbooks, papers, storage tanks and any other equipment of any person required to\nmaintain records as provided in § 58.1-2275 for the purpose of ascertaining\nthe quantity of fuel received, produced, manufactured, refined, compounded,\nused, sold, shipped, or delivered, to verify the truth and accuracy of any\nstatement, report or return or to ascertain whether or not the tax levied by\nthis chapter has been paid.\n\nB. If a person required to maintain records as provided in § 58.1-2275 is\nopen for business during hours of the day which might not be considered usual\nbusiness hours for the Department, the Commissioner may examine the\nperson’s books and records during the person’s normal business\nhours, which shall be those hours when the person is open for business.\n\nHISTORY: 2000, cc. 729, 758; 2001, c. 167.","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}}