§ 3.2-1907. Collection and disposition of tax; reports.
A. Every processor shall collect the tax on all peanuts bought by him and payit into the Department of Taxation to the credit of the Peanut Fund. The taxcollected between July 1 and December 31 of each year shall be paid not laterthan February 15 of the succeeding year, and the tax collected betweenJanuary 1 and June 30 shall be paid not later than July 10 of each year.
B. Every processor shall complete reports on forms furnished by the TaxCommissioner, submit such reports to the Tax Commissioner together with thetax submitted pursuant to subsection A, and keep copies of the reports for aperiod of not less than three years from the time the report was produced.
C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102. Notwithstanding the provisions of § 58.1-3, upon request, the TaxCommissioner may provide the Peanut Board with a list of assessment payersand amounts paid.
(Code 1950, § 3-525.12; 1966, c. 702, § 3.1-658; 2008, c. 860; 2010, cc. 7,37.)
§ 3.2-1907. Collection and disposition of tax; reports.
A. Every processor shall collect the tax on all peanuts bought by him and payit into the Department of Taxation to the credit of the Peanut Fund. The taxcollected between July 1 and December 31 of each year shall be paid not laterthan February 15 of the succeeding year, and the tax collected betweenJanuary 1 and June 30 shall be paid not later than July 10 of each year.
B. Every processor shall complete reports on forms furnished by the TaxCommissioner, submit such reports to the Tax Commissioner together with thetax submitted pursuant to subsection A, and keep copies of the reports for aperiod of not less than three years from the time the report was produced.
C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102. Notwithstanding the provisions of § 58.1-3, upon request, the TaxCommissioner may provide the Peanut Board with a list of assessment payersand amounts paid.
(Code 1950, § 3-525.12; 1966, c. 702, § 3.1-658; 2008, c. 860; 2010, cc. 7,37.)
§ 3.2-1907. Collection and disposition of tax; reports.
A. Every processor shall collect the tax on all peanuts bought by him and payit into the Department of Taxation to the credit of the Peanut Fund. The taxcollected between July 1 and December 31 of each year shall be paid not laterthan February 15 of the succeeding year, and the tax collected betweenJanuary 1 and June 30 shall be paid not later than July 10 of each year.
B. Every processor shall complete reports on forms furnished by the TaxCommissioner, submit such reports to the Tax Commissioner together with thetax submitted pursuant to subsection A, and keep copies of the reports for aperiod of not less than three years from the time the report was produced.
C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102. Notwithstanding the provisions of § 58.1-3, upon request, the TaxCommissioner may provide the Peanut Board with a list of assessment payersand amounts paid.
(Code 1950, § 3-525.12; 1966, c. 702, § 3.1-658; 2008, c. 860; 2010, cc. 7,37.)
