Virginia Code 3.2-1413: Records to be kept by handlers
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Every handler shall keep a complete record of the corn handled by him for a period of not less than three years from the time the corn was handled. Such records shall be open to the inspection of the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.
Terms Used In Virginia Code 3.2-1413
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Corn: means all corn sold except sugar corn, popcorn, and ornamental corn. See Virginia Code 3.2-1400
- Handler: means any processor, dealer, shipper, country buyer, exporter, or any other business entity that purchases corn from a producer. See Virginia Code 3.2-1400
1980, c. 395, § 3.1-1045; 2008, c. 860.