3.2-1215 - Disposition of excise tax by producer; reports. - Virginia Statutes

§ 3.2-1215. Disposition of excise tax by producer; reports.

A. Every producer shall submit to the Tax Commissioner the excise tax leviedon apples grown in the Commonwealth in a calendar year by January 31 of thefollowing year. The Tax Commissioner shall promptly pay the assessments intothe Virginia state treasury to the credit of the Apple Fund.

B. Every producer shall complete reports on forms furnished by the TaxCommissioner, submit such reports to the Tax Commissioner along with theexcise tax submitted pursuant to subsection A, and keep copies of the reportsfor a period of not less than three years from the time the report wasproduced. Notwithstanding the provisions of § 58.1-3, upon request, the TaxCommissioner shall provide to the Apple Board or the Commissioner copies ofreports submitted pursuant to this section.

(2005, cc. 864, 875, § 3.1-636.9; 2008, c. 860.)