CODE OF VIRGINIA

RECORDS TO BE KEPT BY WAREHOUSE AND HANDLER (§ 3.2-2409)

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.

HISTORY: Code 1950, § 3-251; 1966, c. 702, § 3.1-330; 2002, c. 57; 2008, c.
860; 2012, cc. 803, 835.