Virginia § 3.2-1811 Collection and disposition of tax by handler; reports

Virginia Statutes

§ 3.2-1811 — Collection and disposition of tax by handler; reports

Virginia § 3.2-1811

JurisdictionVirginia

Title 3.2AGRICULTURE, ANIMAL CARE, AND FOOD

Subtitle IIBOARDS, COUNCILS, FOUNDATIONS, AND COMMISSIONS

Ch. 18POTATO BOARD

Art. 2POTATO REFERENDA AND FUND

Part BCOMMODITY BOARDS

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Bluebook

Va. Code Ann. § 3.2-1811 (2026).

Text

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.

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.

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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.

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.