                                 CODE OF VIRGINIA

RECORDS TO BE KEPT (§ 58.1-1617)

It shall be the duty of every manufacturer and severer to keep and preserve
records and other such books or accounts as may be necessary to determine the
amount of tax for which it is liable, under the provisions of this chapter. Such
records shall be organized so that the forest products handled are grouped into
classifications that conform to the various tax rates levied by this chapter.
Such records and books shall be kept and preserved for a period of three years
and shall be open for examination at any time by the Department or its duly
authorized agents.

HISTORY: Code 1950, § 58-838.10; 1970, c. 770; 1984, c. 675; 2015, c. 170.