Virginia Decodedhttps://vacode.org722593.2-2409Records to be kept by warehouse and handler2025Agriculture, Animal Care, and FoodBoards, Councils, Foundations, and CommissionsCommodity BoardsTobacco Board

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.

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