                                 CODE OF VIRGINIA

ADMINISTRATIVE AUTHORITY (§ 58.1-2277)

A. Employees of the Department designated by the Commissioner, upon presenting
appropriate credentials and a written notice to the owner, operator, or agent in
charge, are authorized to enter any place and to conduct inspections in
accordance with this section. Inspections shall be performed in a reasonable
manner and at times that are reasonable under the circumstances, taking into
consideration the normal business hours of the place to be inspected.

B. Inspections may be conducted at any place where taxable fuel or fuel dyes or
markers are, or may be, produced, altered, or stored, or at any inspection site
where evidence of production, alteration, or storage may be discovered. These
places may include, but shall not be limited to any: (i) terminal, (ii) fuel
storage facility that is not a terminal, (iii) retail fuel facility, and (iv)
designated inspection site.

C. Employees of the Department designated by the Commissioner may physically
inspect, examine, and otherwise search any tank, reservoir, or other container
that can or may be used for the production, storage, or transportation of fuel,
fuel dyes or markers. Inspection may also be made of any equipment used for, or
in connection with, the production, storage, or transportation of fuel, fuel
dyes or markers, including equipment used for the dyeing or marking of fuel.
Such employees may also inspect the books and records kept to determine fuel tax
liability under this chapter.

D. Employees of the Department designated by the Commissioner may, on the
premises or at a designated inspection site, take and remove samples of fuel in
such reasonable quantities as are necessary to determine its composition.

HISTORY: 2000, cc. 729, 758.