                                 CODE OF VIRGINIA

RECORD-KEEPING REQUIREMENTS (§ 58.1-2275)

Each (i) person required or electing to be licensed under Article 2 (§
58.1-2204 et seq.) of this chapter, (ii) distributor, retailer and bulk user not
licensed under this chapter, and (iii) person required to be licensed under §
58.1-2244, shall keep and maintain all records pertaining to fuel received,
produced, manufactured, refined, compounded, used, sold or delivered, together
with delivery tickets, invoices, bills of lading, and such other pertinent
records and papers as may be required by the Commissioner for the reasonable
administration of this chapter. Such records shall be kept and maintained for a
period to include the Department&#8217;s current fiscal year and the previous
three fiscal years.

HISTORY: 2000, cc. 729, 758; 2002, c. 7.