CODE OF VIRGINIA

RECORDS TO BE KEPT BY HANDLER (§ 3.2-2113)

Every handler shall keep a complete record of the number of sheep subject to
payment bought by him for a period of not less than three years. Such records
shall be open for inspection by the Tax Commissioner, and shall be established
and maintained as required by the Tax Commissioner.

HISTORY: 1995, c. 691, § 3.1-1078; 2008, c. 860.