Section 30. Records to be kept

A. For the purpose of complying with § 3.2-4729 (8) of the Code of Virginia, and in order to give a true account of sales as required in § 3.2-4724 (3) of the Code of Virginia, the following records shall be kept by the licensee and made available for inspection by the commissioner. This does not preclude the inclusion of other information needed by the licensee or others:

1. Sequentially numbered tickets covering sales transactions. A sale transaction is defined as a transaction appearing on the tobacco sales bill for which the seller received payment.

2. Preprinted sequentially numbered tobacco sale bills, including voided tobacco sale bills.

3. Check registers.

4. Buyer bills or recap sheet of buyers bills.

5. Long and short documents.

B. The licensee shall accurately record on the ticket:

1. Seller identification. (Grower's name or crop number.)

2. Warehouse number or name.

3. Ticket number - preprinted sequential numbers meet this requirement for flue-cured. Sale bill number plus line number suffix and basket number meets this requirement for burley.

4. Tobacco sale bill number.

5. Date of weighing.

6. Net weight.

7. Buyer.

8. Price.

And provide space for the USDA inspector to record:

9. USDA grade.

10. Date of grading.

11. Grader identification.

C. The licensee shall accurately record on the tobacco sale bill:

1. Tobacco sale bill number - preprinted sequential numbers meet this requirement.

2. Sale date.

3. Seller identification.

4. Warehouse identification.

5. The following information for each ticket covered by the tobacco sale bill:

a. Ticket number or basket number.

b. Buyer.

c. Net weight.

d. Price per pound.

e. Sale extension - amount.

6. Warehouse charges.

7. Excise tax deduction.

8. Amount paid seller.

D. The licensee shall accurately record in the check register or other comparable record the following information:

1. Check number.

2. Date of issue.

3. Tobacco sale bill number.

4. Amount paid.

E. The licensee shall accurately record the following information on the buyer bill for each sale unit purchased by the buyer:

1. Ticket or basket number.

2. Net weight.

3. Price.

4. Tobacco sale extension - amount.

Historical Notes

Derived from VR115-04-05 § 3, eff. May 28, 1986; amended, Volume 25, Issue 11, eff. March 4, 2009.

Statutory Authority

§ 3.2-4704 of the Code of Virginia.