{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1215.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1215.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1215.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1215.html"}],"law_id":78733,"edition_id":1,"section_id":78733,"structure_id":13765,"section_number":"3.2-1215","catch_line":"Disposition of excise tax by producer; reports","history":"2005, cc. 864, 875, \u00a7 3.1-636.9; 2008, c. 860.","full_text":"A\n\nEvery producer shall submit to the Tax Commissioner the excise tax levied on apples grown in the Commonwealth in a calendar year by January 31 of the following year. The Tax Commissioner shall promptly pay the assessments into the Virginia state treasury to the credit of the Apple Fund.B\n\nEvery producer shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner along with the excise tax submitted pursuant to subsection A, and keep copies of the reports for a period of not less than three years from the time the report was produced. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner shall provide to the Apple Board or the Commissioner copies of reports submitted pursuant to this section.","order_by":null,"text":{"0":{"id":282103,"text":"Every producer shall submit to the Tax Commissioner the excise tax levied on apples grown in the Commonwealth in a calendar year by January 31 of the following year. The Tax Commissioner shall promptly pay the assessments into the Virginia state treasury to the credit of the Apple Fund.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":282104,"text":"Every producer shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner along with the excise tax submitted pursuant to subsection A, and keep copies of the reports for a period of not less than three years from the time the report was produced. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner shall provide to the Apple Board or the Commissioner copies of reports submitted pursuant to this section.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13765,"edition_id":1,"name":"Apple Board","identifier":"12","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:45:49","date_modified":"2026-06-26 03:45:49","permalink":{"id":194395,"object_type":"structure","relational_id":13765,"identifier":"12","token":"3.2\/II\/B\/12","url":"\/3.2\/II\/B\/12\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12795,"edition_id":1,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194393,"object_type":"structure","relational_id":12795,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12794,"edition_id":1,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194359,"object_type":"structure","relational_id":12794,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54775,"structure_id":13765,"section_number":"3.2-1200","catch_line":"Definitions","url":"\/3.2-1200\/","token":"3.2\/II\/B\/12\/3.2-1200","metadata":false},{"id":81169,"structure_id":13765,"section_number":"3.2-1201","catch_line":"Apple Board; composition and appointment of members","url":"\/3.2-1201\/","token":"3.2\/II\/B\/12\/3.2-1201","metadata":false},{"id":75567,"structure_id":13765,"section_number":"3.2-1202","catch_line":"Apple Board membership","url":"\/3.2-1202\/","token":"3.2\/II\/B\/12\/3.2-1202","metadata":false},{"id":70838,"structure_id":13765,"section_number":"3.2-1203","catch_line":"Repealed","url":"\/3.2-1203\/","token":"3.2\/II\/B\/12\/3.2-1203","metadata":false},{"id":57158,"structure_id":13765,"section_number":"3.2-1204","catch_line":"Powers and duties of Apple Board; report","url":"\/3.2-1204\/","token":"3.2\/II\/B\/12\/3.2-1204","metadata":false},{"id":69684,"structure_id":13765,"section_number":"3.2-1205","catch_line":"Commercial apple-producing districts designated","url":"\/3.2-1205\/","token":"3.2\/II\/B\/12\/3.2-1205","metadata":false},{"id":77658,"structure_id":13765,"section_number":"3.2-1206","catch_line":"Apple Fund established","url":"\/3.2-1206\/","token":"3.2\/II\/B\/12\/3.2-1206","metadata":false},{"id":75861,"structure_id":13765,"section_number":"3.2-1207","catch_line":"Repealed","url":"\/3.2-1207\/","token":"3.2\/II\/B\/12\/3.2-1207","metadata":false},{"id":55962,"structure_id":13765,"section_number":"3.2-1208","catch_line":"Referendum on question of levying apple excise tax","url":"\/3.2-1208\/","token":"3.2\/II\/B\/12\/3.2-1208","metadata":false},{"id":81728,"structure_id":13765,"section_number":"3.2-1209","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1209\/","token":"3.2\/II\/B\/12\/3.2-1209","metadata":false},{"id":57963,"structure_id":13765,"section_number":"3.2-1210","catch_line":"Questions to be printed on ballots","url":"\/3.2-1210\/","token":"3.2\/II\/B\/12\/3.2-1210","metadata":false},{"id":64253,"structure_id":13765,"section_number":"3.2-1211","catch_line":"Persons eligible to vote","url":"\/3.2-1211\/","token":"3.2\/II\/B\/12\/3.2-1211","metadata":false},{"id":72656,"structure_id":13765,"section_number":"3.2-1212","catch_line":"Referenda results; action of Governor","url":"\/3.2-1212\/","token":"3.2\/II\/B\/12\/3.2-1212","metadata":false},{"id":85871,"structure_id":13765,"section_number":"3.2-1213","catch_line":"Referenda","url":"\/3.2-1213\/","token":"3.2\/II\/B\/12\/3.2-1213","metadata":false},{"id":65428,"structure_id":13765,"section_number":"3.2-1214","catch_line":"Referenda results; action of Governor","url":"\/3.2-1214\/","token":"3.2\/II\/B\/12\/3.2-1214","metadata":false},{"id":78733,"structure_id":13765,"section_number":"3.2-1215","catch_line":"Disposition of excise tax by producer; reports","url":"\/3.2-1215\/","token":"3.2\/II\/B\/12\/3.2-1215","metadata":false},{"id":60415,"structure_id":13765,"section_number":"3.2-1216","catch_line":"Records to be kept by producer","url":"\/3.2-1216\/","token":"3.2\/II\/B\/12\/3.2-1216","metadata":false},{"id":75432,"structure_id":13765,"section_number":"3.2-1217","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1217\/","token":"3.2\/II\/B\/12\/3.2-1217","metadata":false}],"previous_section":{"id":65428,"structure_id":13765,"section_number":"3.2-1214","catch_line":"Referenda results; action of Governor","url":"\/3.2-1214\/","token":"3.2\/II\/B\/12\/3.2-1214","metadata":false},"next_section":{"id":60415,"structure_id":13765,"section_number":"3.2-1216","catch_line":"Records to be kept by producer","url":"\/3.2-1216\/","token":"3.2\/II\/B\/12\/3.2-1216","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1215\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapters 864<\/a> and 875<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2008, chapter 860<\/a>.<\/p>","references":false,"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":194457,"object_type":"law","relational_id":78733,"identifier":"3.2-1215","token":"3.2\/II\/B\/12\/3.2-1215","url":"\/3.2-1215\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1215\/","token":"3.2\/II\/B\/12\/3.2-1215","dublin_core":{"Title":"Disposition of excise tax by producer; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1215","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every producer<\/span> shall submit to the Tax Commissioner<\/span> the excise tax levied on apples grown in the Commonwealth in a calendar year by January 31 of the following year. The Tax Commissioner<\/span> shall promptly pay the assessments into the Virginia state treasury to the credit of the Apple Fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every producer<\/span> shall complete reports on forms furnished by the Tax Commissioner<\/span>, submit such reports to the Tax Commissioner<\/span> along with the excise tax submitted pursuant to subsection A, and keep copies of the reports for a period of not less than three years from the time the report was produced. Notwithstanding the provisions of § 58.1-3<\/a>, upon request, the Tax Commissioner<\/span> shall provide to the Apple Board<\/span> or the Commissioner<\/span> copies of reports submitted pursuant to this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF EXCISE TAX BY PRODUCER; REPORTS (\u00a7 3.2-1215)\n\nA. Every producer shall submit to the Tax Commissioner the excise tax levied on\napples grown in the Commonwealth in a calendar year by January 31 of the\nfollowing year. The Tax Commissioner shall promptly pay the assessments into the\nVirginia state treasury to the credit of the Apple Fund.\n\nB. Every producer shall complete reports on forms furnished by the Tax\nCommissioner, submit such reports to the Tax Commissioner along with the excise\ntax submitted pursuant to subsection A, and keep copies of the reports for a\nperiod of not less than three years from the time the report was produced.\nNotwithstanding the provisions of § 58.1-3, upon request, the Tax\nCommissioner shall provide to the Apple Board or the Commissioner copies of\nreports submitted pursuant to this section.\n\nHISTORY: 2005, cc. 864, 875, \u00a7 3.1-636.9; 2008, c. 860.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}