State Codes and Statutes
Statutes > Virginia > Title-3-2 > Chapter-14 > 3-2-1412§ 3.2-1412. Collection and disposition of assessment by handler; reports.
A. Every handler shall deduct from payments for corn made to a producer theamount of the assessment levied thereon, and shall remit such assessment tothe Tax Commissioner pursuant to this chapter.
B. A report to the Tax Commissioner shall be on forms prescribed andfurnished by the Tax Commissioner, and shall be a statement of the grossvolume of corn handled by the handler and shall be filed with the TaxCommissioner covering corn handled during the preceding period, as set forthby the Tax Commissioner. The Tax Commissioner shall set forth the filing dateor dates for reports and assessments and the period to be covered afterconsultation with the Virginia Grain Producers Association and Corn Board.The assessment levied on corn shall be due and payable by the handler on thesame day as the report is due. The assessment shall be paid to the TaxCommissioner and be promptly paid into the state treasury to the credit ofthe Virginia Corn Fund.
C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102.
(1980, c. 395, §§ 3.1-1044, 3.1-1046; 1987, c. 476; 2008, c. 860.)
