2006 Code of Virginia § 58.1-2277 - Administrative authority

58.1-2277. Administrative authority.

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

B. Inspections may be conducted at any place where taxable fuel or fuel dyesor markers are, or may be, produced, altered, or stored, or at any inspectionsite 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 physicallyinspect, examine, and otherwise search any tank, reservoir, or othercontainer that can or may be used for the production, storage, ortransportation of fuel, fuel dyes or markers. Inspection may also be made ofany equipment used for, or in connection with, the production, storage, ortransportation of fuel, fuel dyes or markers, including equipment used forthe dyeing or marking of fuel. Such employees may also inspect the books andrecords kept to determine fuel tax liability under this chapter.

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

(2000, cc. 729, 758.)