3.2-2212 - Collection and disposition of assessment by handler; reports. - Virginia Statutes

§ 3.2-2212. Collection and disposition of assessment by handler; reports.

A. Every handler shall deduct from payments made to the producer for smallgrains the amount of the assessment levied thereon and shall remit suchassessment to the Tax Commissioner pursuant to this chapter.

B. A report to the Tax Commissioner shall be on forms prescribed andfurnished by the Tax Commissioner; shall be a statement of the gross volumeof small grains handled by the handler; and shall be filed with the TaxCommissioner covering small grains handled during the preceding period, asset forth by the Tax Commissioner. The Tax Commissioner shall set forth thefiling date or dates for reports and assessments and the period to be coveredafter consultation with the Virginia Small Grains Association and the SmallGrains Board. The assessment levied on small grains shall be due and payableby the handler on the same day as the report is due. The assessment shall bepaid to the Tax Commissioner and be promptly paid into the state treasury tothe credit of the Virginia Small Grains Fund. The Tax Commissioner shall notassess a fee in the collection of the fee assessment. The Tax Commissionershall provide annually during the first calendar quarter of each year alisting of all handlers who paid an assessment during the previous calendaryear.

C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102.

(1991, c. 587, § 3.1-684.53; 1992, c. 776; 2008, c. 860.)