                                 CODE OF VIRGINIA

RECORDS OF LICENSEES; INSPECTION OF RECORDS AND PLACES OF BUSINESS (§ 4.1-204)

A. Manufacturers, bottlers or wholesalers. &#x2014; 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 &#xA7; 4.1-234 or 4.1-236, if any.

B. Retailers. &#x2014; 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.
			Notwithstanding 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. Common carriers. &#x2014; 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. Wine and beer shippers. &#x2014; 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. Deliveries. &#x2014; Every licensee or permittee that is authorized to make
deliveries pursuant to &#xA7; 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 &#xA7; 4.1-212.1.
			Every licensee that is authorized to make deliveries pursuant to &#xA7;
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. Inspection. &#x2014; 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.
			For purposes of a Board inspection of the records of any retail licensees,
&#8220;reasonable hours&#8221; 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, &#8220;reasonable hours&#8221; shall mean the business
hours when the licensee is open to the public. At any other time of day, if the
retail licensee&#8217;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.

HISTORY: Code 1950, § 4-44; 1958, c. 192; 1968, c. 7, § 4-98.6; 1970, c. 784;
1988, c. 261, §§ 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.