2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-1617. Records to be kept
It shall be the duty of every manufacturer in this Commonwealth and of every shipper who shall ship forest products out of this Commonwealth in an unmanufactured condition, to keep and preserve records and other such books or accounts as may be necessary to determine the amount of tax for which he is liable, under the provisions of this chapter. Such records shall be organized so that the forest products handled are grouped into classifications which conform to the various tax rates levied by this chapter. Such records and books shall be kept and preserved for a period of three years, and shall be open for examination at any time by the Department or its duly authorized agents.
Code 1950, ยง 58-838.10; 1970, c. 770; 1984, c. 675.
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