State Codes and Statutes
Statutes > Virginia > Title-3-2 > Chapter-25 > 3-2-2507§ 3.2-2507. Collection and disposition of tax; reports.
Every grower shall pay the excise tax on type 21 dark-fired tobacco to thewarehouse or handler where and when the tobacco is first sold. Each warehouseor handler is designated an agent of the Department for the purpose ofcollecting such excise tax. The tax shall be paid to the Department, to thecredit of the Dark-Fired Tobacco Board, on or before the tenth day of themonth following its collection, and paid into the state treasury to thecredit of the Virginia Dark-Fired Tobacco Promotion Fund.
(Code 1950, § 3-239.5; 1964, c. 306; 1966, c. 702, § 3.1-312; 2008, c. 860.)
