Virginia Code 3.2-1811: Collection and disposition of tax by handler; reports
A. Every handler who purchases from a producer shall deduct, from payments made to the producer for any potatoes, a tax of two cents ($0.02) per 100 pounds of potatoes and shall remit the tax to the Commissioner on or before the 20th day of each month. The tax shall be paid to the Commissioner and shall be promptly paid into the state treasury to the credit of the Virginia Potato Fund.
Terms Used In Virginia Code 3.2-1811
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Handler: means any person who is a processor, dealer, shipper, or exporter who purchases potatoes from a grower, or who acts as the grower's agent, or any person who holds a produce dealer or commission merchant license from the Department. See Virginia Code 3.2-1800
- Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
- Potatoes: means all varieties of potatoes except sweet potatoes. See Virginia Code 3.2-1800
- Producer: means any person who, in a calendar year, grows a minimum of 40,000 pounds of potatoes in the Commonwealth. See Virginia Code 3.2-1800
- 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. Every handler shall complete a report consisting of a statement of the gross volume of potatoes on which the tax was levied that were packed, processed, or handled by the handler and shall file such report with the Commissioner together with the tax submitted pursuant to subsection A. The tax levied on potatoes shall be due by the handler on the same day that the report is due.
1982, c. 126, § 3.1-684.33; 2008, c. 860.