CHAPTER 380

An Act to amend the Code of Virginia by adding a section numbered
58-263.1, relating to the preservation and destruction of license
applications, licenses, and license reports by commissioners of the
revenue.
Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
58-263.1 as follows:

§ 58-263.1. Preservation and destruction of license applications,
licenses, and license reports by commissioners of the revenue.—The
commissioner of the revenue of each county and city shall preserve in
his office for a period of at least three years following the license year
his copy of all license applications received by him under this chapter
and his copy of all licenses issued by him under this chapter; and he
shall preserve in his office for a period of at least six years his copy of
all license reports made by him to the Department of Taxation under
this chapter. After such three-year period, or six-year period, as the
case may be, the commissioner of the revenue may destroy his copy of
all such papers.