2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 22 Virginia Fuels Tax Act (58.1-2200 thru 58.1-2290)
58.1-2275 Record-keeping requirements
58.1-2275. Record-keeping requirements.
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's current fiscal year and the previous three fiscal years.
(2000, cc. 729, 758; 2002, c. 7.)
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