Code of Virginia (Title 58.1 — Taxation)
Va. Code § 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.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2265 · Improper sale or use of untaxed fuel; civil penalty
- 58.1-2266 · Late filing or payment; civil penalty
- 58.1-2267 · Refusal to allow inspection or taking of fuel sample; civil…
- 58.1-2268 · Engaging in business without a license; civil penalty
- 58.1-2268.1 · Preventing a person from obtaining a license; civil…
- 58.1-2269 · False or fraudulent return; civil penalty
- 58.1-2270 · Failure to keep or retain records; civil penalty
- 58.1-2271 · Payment of civil penalties; disposition; waiver
- 58.1-2272 · Prohibited acts; criminal penalties
- 58.1-2273 · Willful commission of prohibited acts; criminal penalties
- 58.1-2274 · Unlawful importing, transportation, delivery, storage,…
- 58.1-2275 · Record-keeping requirements
- 58.1-2276 · Inspection of records
- 58.1-2277 · Administrative authority
- 58.1-2278 · Equipment requirements
- 58.1-2279 · Marking requirements for dyed diesel fuel storage facilities
- 58.1-2280 · Estimates of fuel subject to tax; assessments; notice of…
- 58.1-2281 · Application to Commissioner for correction
- 58.1-2282 · Appeal of Commissioner's decisions
- 58.1-2283 · Jeopardy assessment
- 58.1-2284 · Memorandum of lien for collection of taxes
- 58.1-2285 · Period of limitations
- 58.1-2286 · Waiver of time limitation on assessment of taxes
- 58.1-2287 · Suits to recover taxes
- 58.1-2288 · Liability of corporate or partnership officer; penalty