{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/3.2-1413.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/3.2-1413.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/3.2-1413.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/3.2-1413.html"}],"law_id":357288,"edition_id":2,"section_id":357288,"structure_id":51116,"section_number":"3.2-1413","catch_line":"Records to be kept by handlers","history":"1980, c. 395, \u00a7 3.1-1045; 2008, c. 860.","full_text":"Every handler shall keep a complete record of the corn handled by him for a period of not less than three years from the time the corn was handled. Such records shall be open to the inspection of the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.\n\n","order_by":null,"text":{"0":{"id":1329611,"text":"Every handler shall keep a complete record of the corn handled by him for a period of not less than three years from the time the corn was handled. Such records shall be open to the inspection of the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":51116,"edition_id":2,"name":"Corn Board","identifier":"14","label":"chapter","depth":4,"order_by":3,"parent_id":51113,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 02:37:40","date_modified":"2026-08-02 12:27:30","permalink":{"id":1421513,"object_type":"structure","relational_id":51116,"identifier":"14","token":"3.2\/II\/B\/14","url":"\/3.2\/II\/B\/14\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51113,"edition_id":2,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":2,"parent_id":51109,"metadata":{"child_laws":190,"child_structures":20},"date_created":"2026-08-02 02:37:37","date_modified":"2026-08-02 12:27:30","permalink":{"id":1421395,"object_type":"structure","relational_id":51113,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51109,"edition_id":2,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":51103,"metadata":{"child_laws":254,"child_structures":33},"date_created":"2026-08-02 02:37:36","date_modified":"2026-08-02 12:27:29","permalink":{"id":1421361,"object_type":"structure","relational_id":51109,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51103,"edition_id":2,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":5,"parent_id":null,"metadata":{"child_laws":1194,"child_structures":151},"date_created":"2026-08-02 02:37:33","date_modified":"2026-08-02 12:27:27","permalink":{"id":1420941,"object_type":"structure","relational_id":51103,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":357275,"structure_id":51116,"section_number":"3.2-1400","catch_line":"Definitions","url":"\/3.2-1400\/","token":"3.2\/II\/B\/14\/3.2-1400","metadata":false},{"id":357276,"structure_id":51116,"section_number":"3.2-1401","catch_line":"Corn Board; composition and appointment of members","url":"\/3.2-1401\/","token":"3.2\/II\/B\/14\/3.2-1401","metadata":false},{"id":357277,"structure_id":51116,"section_number":"3.2-1402","catch_line":"Corn Board membership terms","url":"\/3.2-1402\/","token":"3.2\/II\/B\/14\/3.2-1402","metadata":false},{"id":357278,"structure_id":51116,"section_number":"3.2-1403","catch_line":"Corn Board officers and compensation","url":"\/3.2-1403\/","token":"3.2\/II\/B\/14\/3.2-1403","metadata":false},{"id":357279,"structure_id":51116,"section_number":"3.2-1404","catch_line":"Powers and duties of Corn Board","url":"\/3.2-1404\/","token":"3.2\/II\/B\/14\/3.2-1404","metadata":false},{"id":357280,"structure_id":51116,"section_number":"3.2-1405","catch_line":"Referenda","url":"\/3.2-1405\/","token":"3.2\/II\/B\/14\/3.2-1405","metadata":false},{"id":357281,"structure_id":51116,"section_number":"3.2-1406","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1406\/","token":"3.2\/II\/B\/14\/3.2-1406","metadata":false},{"id":357282,"structure_id":51116,"section_number":"3.2-1407","catch_line":"Question to be printed on ballots","url":"\/3.2-1407\/","token":"3.2\/II\/B\/14\/3.2-1407","metadata":false},{"id":357283,"structure_id":51116,"section_number":"3.2-1408","catch_line":"Persons eligible to vote","url":"\/3.2-1408\/","token":"3.2\/II\/B\/14\/3.2-1408","metadata":false},{"id":357284,"structure_id":51116,"section_number":"3.2-1409","catch_line":"Referenda results; action of Governor","url":"\/3.2-1409\/","token":"3.2\/II\/B\/14\/3.2-1409","metadata":false},{"id":357285,"structure_id":51116,"section_number":"3.2-1410","catch_line":"Production areas designated","url":"\/3.2-1410\/","token":"3.2\/II\/B\/14\/3.2-1410","metadata":false},{"id":357286,"structure_id":51116,"section_number":"3.2-1411","catch_line":"Virginia Corn Fund established","url":"\/3.2-1411\/","token":"3.2\/II\/B\/14\/3.2-1411","metadata":false},{"id":357287,"structure_id":51116,"section_number":"3.2-1412","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1412\/","token":"3.2\/II\/B\/14\/3.2-1412","metadata":false},{"id":357288,"structure_id":51116,"section_number":"3.2-1413","catch_line":"Records to be kept by handlers","url":"\/3.2-1413\/","token":"3.2\/II\/B\/14\/3.2-1413","metadata":false},{"id":357289,"structure_id":51116,"section_number":"3.2-1414","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1414\/","token":"3.2\/II\/B\/14\/3.2-1414","metadata":false}],"previous_section":{"id":357287,"structure_id":51116,"section_number":"3.2-1412","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1412\/","token":"3.2\/II\/B\/14\/3.2-1412","metadata":false},"next_section":{"id":357289,"structure_id":51116,"section_number":"3.2-1414","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1414\/","token":"3.2\/II\/B\/14\/3.2-1414","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1413\/","history_text":"

This law was first created in 1980. The record of its establishment is cataloged in chapter 395 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1980 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2008, chapter 860<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1421567,"object_type":"law","relational_id":357288,"identifier":"3.2-1413","token":"3.2\/II\/B\/14\/3.2-1413","url":"\/3.2-1413\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/3.2-1413\/","token":"3.2\/II\/B\/14\/3.2-1413","dublin_core":{"Title":"Records to be kept by handlers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1413","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every handler<\/span> shall keep a complete record of the corn<\/span> handled by him for a period of not less than three years from the time the corn<\/span> was handled. Such records shall be open to the inspection of the Tax Commissioner<\/span>, and shall be established and maintained as required by the Tax Commissioner<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORDS TO BE KEPT BY HANDLERS (\u00a7 3.2-1413)\n\nEvery handler shall keep a complete record of the corn handled by him for a\nperiod of not less than three years from the time the corn was handled. Such\nrecords shall be open to the inspection of the Tax Commissioner, and shall be\nestablished and maintained as required by the Tax Commissioner.\n\nHISTORY: 1980, c. 395, \u00a7 3.1-1045; 2008, c. 860.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}