{"data":{"id":"us-va/va.-code-3.2-2409","jurisdiction":"us-va","citation":"Va. Code § 3.2-2409","heading":"Records to be kept by warehouse and handler","body":"Each warehouse or handler shall keep a complete record of the excise tax collected by him and shall preserve such record for a period of not less than three years from the time of collection. Such record shall be open to the inspection of the Tobacco Board and its duly authorized agents.Code 1950, § 3-251; 1966, c. 702, § 3.1-330; 2002, c. 57; 2008, c. 860; 2012, cc. 803, 835.","path":["Title 3.2. AGRICULTURE, ANIMAL CARE, AND FOOD","Subtitle II. BOARDS, COUNCILS, FOUNDATIONS, AND COMMISSIONS","Part B. COMMODITY BOARDS","Chapter 24. TOBACCO BOARD"],"source_url":"https://law.lis.virginia.gov/vacode/3.2-2409/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:12:19Z","sha256":"ab6ab5ea9e64769efe1572ae566c32423b0a65aa66e0eb83d1bda83dc36efca2","source_id":"us-va","stale":true,"prev":"us-va/va.-code-3.2-2408","next":"us-va/va.-code-3.2-2410"},"notice":"GroundRules: Original legal text. Not legal advice."}