Every grower shall pay the excise taxes on bright flue-cured and all type 21 dark-fired tobacco to the warehouse or handler where and when the tobacco is first sold. Each warehouse or handler is designated an agent of the Department for the purpose of collecting such excise tax. The tax shall be paid to the Department, to the credit of the Tobacco Board, on or before the tenth day of the month following its collection. Taxes paid on bright flue-cured tobacco shall be promptly paid into the state treasury to the credit of the Bright Flue-Cured Tobacco Promotion Fund and taxes paid on type 21 dark-fired tobacco shall be promptly paid into the state treasury to the credit of the Dark-Fired Tobacco Promotion Fund.

Terms Used In Virginia Code 3.2-2408

  • Board: means the Board of Agriculture and Consumer Services. See Virginia Code 3.2-100
  • Department: means the Department of Agriculture and Consumer Services. See Virginia Code 3.2-100
  • Grower: means any person actually engaged in the growing and producing of bright flue-cured tobacco or type 21 dark-fired tobacco. See Virginia Code 3.2-2400
  • Handler: means any manufacturer, dealer, processor, or any other business entity that purchases tobacco directly from the grower. See Virginia Code 3.2-2400
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • 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
  • Warehouse: means any person authorized by law to conduct auction sales of loose-leaf tobacco. See Virginia Code 3.2-2400

Code 1950, § 3-250; 1966, c. 702, § 3.1-329; 2002, c. 57; 2008, c. 860; 2012, cc. 803, 835.

  Previous section
Next section  
 Chapter 24 Contents