28.2-540 - Who pays inspection tax; schedule for payment. - Virginia Statutes

§ 28.2-540. Who pays inspection tax; schedule for payment.

The inspection tax shall be paid to the Commissioner by the captain, oroperator of any boat, vessel, or motor vehicle, or the purchaser, importer,or shipper, regardless of whether he is a packer, planter, or an individualworking on public grounds.

The inspection tax shall be paid to the Commissioner semimonthly. For oystersharvested or imported during the first fifteen days of each month, paymentshall be made on or before the twentieth day of each month. For oystersharvested or imported during the last half of each month, payment shall bemade to the Commission on or before the fifth day of the following month.

(Code 1950, § 28-100; 1960, c. 517; 1962, c. 406, § 28.1-87; 1966, c. 684;1975, c. 199; 1976, c. 255; 1988, c. 313; 1992, c. 836; 1993, c. 218.)