Virginia § 3.2-2408 Collection and disposition of tax; reports

Virginia Statutes

§ 3.2-2408 — Collection and disposition of tax; reports

Virginia § 3.2-2408

JurisdictionVirginia

Title 3.2AGRICULTURE, ANIMAL CARE, AND FOOD

Subtitle IIBOARDS, COUNCILS, FOUNDATIONS, AND COMMISSIONS

Ch. 24TOBACCO BOARD

Part BCOMMODITY BOARDS

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Bluebook

Va. Code Ann. § 3.2-2408 (2026).

Text

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.

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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.