2006 Code of Virginia § 58.1-2276 - Inspection of records

58.1-2276. Inspection of records.

A. The Commissioner or any deputy, employee or agent authorized by theCommissioner may examine, during the usual business hours of the day,records, books, papers, storage tanks and any other equipment of any personrequired to maintain records as provided in 58.1-2275 for the purpose ofascertaining the quantity of fuel received, produced, manufactured, refined,compounded, used, sold, shipped, or delivered, to verify the truth andaccuracy of any statement, report or return or to ascertain whether or notthe tax levied by this chapter has been paid.

B. If a person required to maintain records as provided in 58.1-2275 isopen for business during hours of the day which might not be considered usualbusiness hours for the Department, the Commissioner may examine the person'sbooks and records during the person's normal business hours, which shall bethose hours when the person is open for business.

(2000, cc. 729, 758; 2001, c. 167.)