§ 58.1-1617. Records to be kept
It shall be the duty of every manufacturer in this Commonwealth and of every shipper who shall ship forest products out of this Commonwealth in an unmanufactured condition, to keep and preserve records and other such books or accounts as may be necessary to determine the amount of tax for which he is liable, under the provisions of this chapter. Such records shall be organized so that the forest products handled are grouped into classifications which conform to the various tax rates levied by this chapter. Such records and books shall be kept and preserved for a period of three years, and shall be open for examination at any time by the Department or its duly authorized agents.
(Code 1950, § 58-838.10; 1970, c. 770; 1984, c. 675.)
Sections: Previous 58.1-1608 58.1-1609 58.1-1610 58.1-1611 58.1-1612 58.1-1613 58.1-1614 58.1-1615 58.1-1616 58.1-1617 58.1-1618 58.1-1619 58.1-1620 58.1-1621 58.1-1622 NextLast modified: April 3, 2009