{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/3.2-1908.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/3.2-1908.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/3.2-1908.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/3.2-1908.html"}],"law_id":357367,"edition_id":2,"section_id":357367,"structure_id":51127,"section_number":"3.2-1908","catch_line":"Record to be kept by processor","history":"Code 1950, \u00a7 3-525.13; 1966, c. 702, \u00a7 3.1-659; 2008, c. 860.","full_text":"Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents.\n\n","order_by":null,"text":{"0":{"id":1329815,"text":"Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":51127,"edition_id":2,"name":"Peanut Board","identifier":"19","label":"chapter","depth":4,"order_by":8,"parent_id":51113,"metadata":{"child_laws":10,"child_structures":0},"date_created":"2026-08-02 02:37:50","date_modified":"2026-08-02 12:27:32","permalink":{"id":1421875,"object_type":"structure","relational_id":51127,"identifier":"19","token":"3.2\/II\/B\/19","url":"\/3.2\/II\/B\/19\/","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":357360,"structure_id":51127,"section_number":"3.2-1900","catch_line":"Definitions","url":"\/3.2-1900\/","token":"3.2\/II\/B\/19\/3.2-1900","metadata":false},{"id":357361,"structure_id":51127,"section_number":"3.2-1901","catch_line":"Peanut Board; composition and appointment of members","url":"\/3.2-1901\/","token":"3.2\/II\/B\/19\/3.2-1901","metadata":false},{"id":357362,"structure_id":51127,"section_number":"3.2-1902","catch_line":"Repealed","url":"\/3.2-1902\/","token":"3.2\/II\/B\/19\/3.2-1902","metadata":false},{"id":357363,"structure_id":51127,"section_number":"3.2-1904","catch_line":"Powers and duties of Peanut Board","url":"\/3.2-1904\/","token":"3.2\/II\/B\/19\/3.2-1904","metadata":false},{"id":357364,"structure_id":51127,"section_number":"3.2-1905","catch_line":"Levy of excise tax","url":"\/3.2-1905\/","token":"3.2\/II\/B\/19\/3.2-1905","metadata":false},{"id":357365,"structure_id":51127,"section_number":"3.2-1906","catch_line":"Peanut Fund established","url":"\/3.2-1906\/","token":"3.2\/II\/B\/19\/3.2-1906","metadata":false},{"id":357366,"structure_id":51127,"section_number":"3.2-1907","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-1907\/","token":"3.2\/II\/B\/19\/3.2-1907","metadata":false},{"id":357367,"structure_id":51127,"section_number":"3.2-1908","catch_line":"Record to be kept by processor","url":"\/3.2-1908\/","token":"3.2\/II\/B\/19\/3.2-1908","metadata":false},{"id":357368,"structure_id":51127,"section_number":"3.2-1909","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1909\/","token":"3.2\/II\/B\/19\/3.2-1909","metadata":false},{"id":357369,"structure_id":51127,"section_number":"3.2-1910","catch_line":"Failure to file reports; misdemeanor","url":"\/3.2-1910\/","token":"3.2\/II\/B\/19\/3.2-1910","metadata":false}],"previous_section":{"id":357366,"structure_id":51127,"section_number":"3.2-1907","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-1907\/","token":"3.2\/II\/B\/19\/3.2-1907","metadata":false},"next_section":{"id":357368,"structure_id":51127,"section_number":"3.2-1909","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1909\/","token":"3.2\/II\/B\/19\/3.2-1909","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1908\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. 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. Those modifications are as follows: in 1966, chapter 702; in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0860\">860<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1421905,"object_type":"law","relational_id":357367,"identifier":"3.2-1908","token":"3.2\/II\/B\/19\/3.2-1908","url":"\/3.2-1908\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/3.2-1908\/","token":"3.2\/II\/B\/19\/3.2-1908","dublin_core":{"Title":"Record to be kept by processor","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1908","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">processor<\/span> shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax <span class=\"dictionary\">Commissioner<\/span> and his duly authorized agents.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRECORD TO BE KEPT BY PROCESSOR (\u00a7 3.2-1908)\n\nEvery processor shall keep a complete record of the amount of peanuts, subject\nto tax, bought by him for a period of not less than three years. Such record\nshall be open to the inspection of the Tax Commissioner and his duly authorized\nagents.\n\nHISTORY: Code 1950, \u00a7 3-525.13; 1966, c. 702, \u00a7 3.1-659; 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"}}