Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents.
Va. Code Ann. § 3.2-1908
Record to be kept by processor
Code 1950, § 3-525.13; 1966, c. 702, § 3.1-659; 2008, c. 860.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.