3.2-2213 - Records to be kept by handlers.
§ 3.2-2213. Records to be kept by handlers.
Every handler shall keep a complete record of the small grains handled by himfor a period of not less than three years from the time the small grains werehandled. Such records shall be open to the inspection of the TaxCommissioner, and shall be established and maintained as required by the TaxCommissioner.
(1991, c. 587, § 3.1-684.54; 2008, c. 860.)