Virginia Code 3.2-1908: Record to be kept by processor
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Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents.
Terms Used In Virginia Code 3.2-1908
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Processor: means any person that cleans, shells, or crushes peanuts. See Virginia Code 3.2-1900
Code 1950, § 3-525.13; 1966, c. 702, § 3.1-659; 2008, c. 860.