Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1617
Records to be kept
Official textlaw.lis.virginia.gov
It shall be the duty of every manufacturer and severer to keep and preserve records and other such books or accounts as may be necessary to determine the amount of tax for which it is liable, under the provisions of this chapter. Such records shall be organized so that the forest products handled are grouped into classifications that 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.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1603 · Lien
- 58.1-1604 · Tax rates
- 58.1-1605 · Alternative for rates
- 58.1-1606 · Optional rates for certain manufacturers and severers
- 58.1-1607 · Limitation on tax for certain manufacturers taxable under §…
- 58.1-1608 · Exemptions
- 58.1-1609 · Payment, collection, and disposition of tax
- 58.1-1610 · Alternative payment, collection and disposition of tax
- 58.1-1611 · Allocation of tax to localities
- 58.1-1612 · Returns to be filed by manufacturer and severers; time of…
- 58.1-1615 · When Department may make return for delinquent taxpayer;…
- 58.1-1616 · Absconding taxpayer
- 58.1-1617 · Records to be kept
- 58.1-1618 · Penalty for failure to make return, keep records, or permit…
- 58.1-1619 · Penalty and interest for failure to pay tax when due
- 58.1-1620 · Refunds and deficiency payments; penalty for deficiency
- 58.1-1621 · Proceedings in case of previous incorrect payments
- 58.1-1622 · Repealed
- 58.1-1700 · Title
- 58.1-1701 · Definition
- 58.1-1702 · Tax levied
- 58.1-1703 · Collection
- 58.1-1704 · Tax segregated for state taxation
- 58.1-1705 · Disposition of proceeds
- 58.1-1706 · Title