                                 CODE OF VIRGINIA

INSPECTION OF RECORDS (§ 58.1-2276)

A. 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 &#xA7; 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. If a person required to maintain records as provided in &#xA7; 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&#8217;s books and records during the person&#8217;s normal business
hours, which shall be those hours when the person is open for business.

HISTORY: 2000, cc. 729, 758; 2001, c. 167.