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

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

A. Every handler who purchases from a producer shall deduct, from paymentsmade to the producer for any potatoes, a tax of two cents ($0.02) per 100pounds of potatoes and shall remit the tax to the Commissioner on or beforethe 20th day of each month. The tax shall be paid to the Commissioner andshall be promptly paid into the state treasury to the credit of the VirginiaPotato Fund.

B. Every handler shall complete a report consisting of a statement of thegross volume of potatoes on which the tax was levied that were packed,processed, or handled by the handler and shall file such report with theCommissioner together with the tax submitted pursuant to subsection A. Thetax levied on potatoes shall be due by the handler on the same day that thereport is due.

(1982, c. 126, § 3.1-684.33; 2008, c. 860.)