3.2-2508 - Records to be kept by warehouse and handler.

§ 3.2-2508. Records to be kept by warehouse and handler.

Each warehouse or handler shall keep a complete record of the excise taxcollected by him and shall preserve such record for a period of not less thanthree years from the time of collection. Such record shall be open to theinspection of the Dark-Fired Tobacco Board and its duly authorized agents.

(Code 1950, § 3-239.6; 1964, c. 306; 1966, c. 702, § 3.1-313; 2008, c. 860.)