§ 3.2-1600 Definitions
§ 3.2-1601 Egg Board; composition and appointment of members
§ 3.2-1604 Powers and duties of Egg Board
§ 3.2-1605 Virginia Egg Fund established
§ 3.2-1606 Levy of tax; regulations; exemptions
§ 3.2-1607 Collection and disposition of tax by handler; reports
§ 3.2-1610 Falsification of records; misdemeanor

Terms Used In Virginia Code > Title 3.2 > Subtitle II > Part B > Chapter 16 - Egg Board

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Agreement: means a commercial relationship, not required to be evidenced in writing, of definite or indefinite duration, between a winery and wine wholesaler pursuant to which the wholesaler has been authorized to distribute one or more of the winery's brands of wine. See Virginia Code 4.1-401
  • Alcoholic beverages: includes alcohol, spirits, wine, and beer, and any one or more of such varieties containing one-half of one percent or more of alcohol by volume, including mixed alcoholic beverages, and every liquid or solid, powder or crystal, patented or not, containing alcohol, spirits, wine, or beer and capable of being consumed by a human being. See Virginia Code 4.1-100
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Authority: means the Virginia Alcoholic Beverage Control Authority created pursuant to this subtitle. See Virginia Code 4.1-100
  • Authority: means the Virginia Resources Authority created in Chapter 21 of Title 62. See Virginia Code 5.1-30.1
  • Board: means the Board of Directors of the Virginia Alcoholic Beverage Control Authority. See Virginia Code 4.1-100
  • Board: means the Virginia Aviation Board. See Virginia Code 5.1-1
  • Board: means the Board of Agriculture and Consumer Services. See Virginia Code 3.2-100
  • Brand: means any word, name, group of letters, symbol or combination thereof adopted and used by a winery to identify a specific wine product and to distinguish that product from other wine produced or marketed by that winery or other wineries. See Virginia Code 4.1-401
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Aviation. See Virginia Code 5.1-1
  • Department: means the Department of Agriculture and Consumer Services. See Virginia Code 3.2-100
  • Eggs for use: means eggs that are incorporated into another product at a Virginia location so as to lose their character as eggs. See Virginia Code 3.2-1600
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Ex officio: means service by virtue of one's office and includes voting privileges for ex officio members unless otherwise provided. See Virginia Code 1-215
  • Farm winery: means (i) an establishment or cooperative located in the Commonwealth on land zoned agricultural that has (a) a vineyard, orchard, or similar growing area that produces fruits or other agricultural products used to manufacture the wine of such farm winery, subject to the requirements set forth in § 4. See Virginia Code 4.1-100
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fund: means the Virginia Airports Revolving Fund created by this chapter. See Virginia Code 5.1-30.1
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Handler: means any person who operates a grading station, a packer, distributor, or other person who purchases, sells, or handles eggs that are used at the wholesale level for consumption in Virginia or, a farmer who packs, processes, or otherwise performs the functions of a handler. See Virginia Code 3.2-1600
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Chapter 42. See Virginia Code 1-257
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Licensed: means the holding of a valid license granted by the Authority. See Virginia Code 4.1-100
  • Licensee: means any person to whom a license has been granted by the Authority. See Virginia Code 4.1-100
  • Local government: means any county, city, town, municipal corporation, authority, district, commission or political subdivision created by the General Assembly or pursuant to the Constitution or laws of the Commonwealth or any combination of any two or more of the foregoing. See Virginia Code 5.1-30.1
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Nonsurviving winery: means any winery which is purchased by another winery as provided in § 4. See Virginia Code 4.1-401
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a natural person, corporation, partnership, trust, agency or other entity as well as the individual officers, directors or other persons in active control of the activities of each such entity. See Virginia Code 4.1-401
  • Person: means any individual, corporation, government, political subdivision of the Commonwealth, or governmental subdivision or agency, business trust, estate, trust, partnership, two or more of any of the foregoing having a joint or common interest, or any other legal or commercial entity. See Virginia Code 5.1-1
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Project: means all or any part of an airport as defined in § 5. See Virginia Code 5.1-30.1
  • Purchase: includes , but is not limited to, the sale of stock, sale of assets, merger, lease, transfer or consolidation. See Virginia Code 4.1-401
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Registered handler: means any person who has registered with the Tax Commissioner to receive monthly return forms and report the egg tax. See Virginia Code 3.2-1600
  • Residence: means any building or part of a building or structure where a person resides, but does not include any part of a building that is not actually and exclusively used as a private residence, nor any part of a hotel or club other than a private guest room thereof. See Virginia Code 4.1-100
  • 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
  • Supreme Court: means the Supreme Court of Virginia. See Virginia Code 1-249
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • United States: includes 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 1-255
  • Wine: includes any wine to which wine spirits have been added, as provided in the Internal Revenue Code, to make products commonly known as "fortified wine" which do not exceed an alcohol content of 21 percent by volume. See Virginia Code 4.1-100
  • Wine wholesaler: means any wholesale wine licensee offering wine for sale or resale to retailers or other wine wholesalers without regard to whether the business of the person is conducted under the terms of an agreement with a licensed winery. See Virginia Code 4.1-401
  • Winery: means every person, including any authorized representative of such person pursuant to § 4. See Virginia Code 4.1-401