CODE OF VIRGINIA RECORD TO BE KEPT BY PROCESSOR (§ 3.2-1908) 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. HISTORY: Code 1950, § 3-525.13; 1966, c. 702, § 3.1-659; 2008, c. 860.