Virginia Code 3.2-1412: Collection and disposition of assessment by handler; reports
A. Every handler shall deduct from payments for corn made to a producer the amount of the assessment levied thereon, and shall remit such assessment to the Tax Commissioner pursuant to this chapter.
Terms Used In Virginia Code 3.2-1412
- Board: means the Board of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Corn: means all corn sold except sugar corn, popcorn, and ornamental corn. See Virginia Code 3.2-1400
- Handler: means any processor, dealer, shipper, country buyer, exporter, or any other business entity that purchases corn from a producer. See Virginia Code 3.2-1400
- Producer: means any person who grew corn in the Commonwealth and sold corn during the preceding three years. See Virginia Code 3.2-1400
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
B. A report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner, and shall be a statement of the gross volume of corn handled by the handler and shall be filed with the Tax Commissioner covering corn handled during the preceding period, as set forth by the Tax Commissioner. The Tax Commissioner shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Grain Producers Association and Corn Board. The assessment levied on corn shall be due and payable by the handler on the same day as the report is due. The assessment shall be paid to the Tax Commissioner and be promptly paid into the state treasury to the credit of the Virginia Corn Fund.
C. Any assessment that is not paid when due shall be collected pursuant to § 3.2-1102.
1980, c. 395, §§ 3.1-1044, 3.1-1046; 1987, c. 476; 2008, c. 860.