§ 58.1-2276. Inspection of records
A. The Commissioner or any deputy, employee or agent authorized by the Commissioner may examine, during the usual business hours of the day, records, books, papers, storage tanks and any other equipment of any person required to maintain records as provided in § 58.1-2275 for the purpose of ascertaining the quantity of fuel received, produced, manufactured, refined, compounded, used, sold, shipped, or delivered, to verify the truth and accuracy of any statement, report or return or to ascertain whether or not the tax levied by this chapter has been paid.
B. If a person required to maintain records as provided in § 58.1-2275 is open for business during hours of the day which might not be considered usual business hours for the Department, the Commissioner may examine the person's books and records during the person's normal business hours, which shall be those hours when the person is open for business.
(2000, cc. 729, 758; 2001, c. 167.)Sections: Previous 58.1-2269 58.1-2270 58.1-2271 58.1-2272 58.1-2273 58.1-2274 58.1-2275 58.1-2276 58.1-2277 58.1-2278 58.1-2279 58.1-2280 58.1-2281 58.1-2282 58.1-2283 Next
Last modified: April 16, 2009