58.1-1617 - Records to be kept. - Virginia Statutes

§ 58.1-1617. Records to be kept.

It shall be the duty of every manufacturer in this Commonwealth and of everyshipper who shall ship forest products out of this Commonwealth in anunmanufactured condition, to keep and preserve records and other such booksor accounts as may be necessary to determine the amount of tax for which heis liable, under the provisions of this chapter. Such records shall beorganized so that the forest products handled are grouped intoclassifications which conform to the various tax rates levied by thischapter. Such records and books shall be kept and preserved for a period ofthree years, and shall be open for examination at any time by the Departmentor its duly authorized agents.

(Code 1950, § 58-838.10; 1970, c. 770; 1984, c. 675.)