Virginia Code 3.2-1513: Records to be kept by handler
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Every handler shall maintain the following records for all cotton ginned by the handler for the owner of the cotton:
Terms Used In Virginia Code 3.2-1513
- Assessment: means moneys to be collected as authorized by this chapter. See Virginia Code 3.2-1500
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Cotton: means the field crop of the genus Gossypium grown to be further processed into consumable goods. See Virginia Code 3.2-1500
- Handler: means a commercial enterprise that gins cotton. See Virginia Code 3.2-1500
1. Full name and address of the owner of the cotton;
2. Date the cotton was ginned by the handler for such owner;
3. Number of bales ginned; and
4. Dollar amount of assessment collected by the handler from the owner.
The handler shall maintain such records for a period of not less than three years from the time the cotton was ginned. Such records shall be open to the inspection of the Tax Commissioner and shall be established and maintained as required by the Tax Commissioner.