Va. Code § 3.2-2213: Records to be kept by handlers

Every handler shall keep a complete record of the small grains handled by him for a period of not less than three years from the time the small grains were 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.1991, c. 587, § 3.1-684.54; 2008, c. 860.