{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1306.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1306.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1306.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1306.html"}],"law_id":60298,"edition_id":1,"section_id":60298,"structure_id":13994,"section_number":"3.2-1306","catch_line":"Collection and disposition of assessment by handler; reports","history":"1970, c. 310, \u00a7\u00a7 3.1-796.25, 3.1-796.26; 1978, c. 540; 1983, c. 375; 1985, c. 237; 2008, c. 860; 2011, c. 158; 2018, c. 469; 2023, cc. 262, 263.","full_text":"A\n\nBeginning January 1, 2019, and ending July 1, 2028, every handler shall deduct 50 cents ($0.50) per head from the proceeds of sale owed to the respective owners of all cattle and calves when sold in the Commonwealth, with the exception of dairy cows going back to farms for milk, animals selling for less than $100 per head, or cattle of any type weighing 99 pounds or less. The handler shall remit such assessments to the Tax Commissioner on or before the last day of each month in which the handler sells cattle.B\n\nEvery handler shall complete reports on forms furnished by the Tax Commissioner and submit such reports to the Tax Commissioner along with the assessments collected pursuant to subsection A. Each report shall include a statement of the number of cattle handled and the amount of money collected, and any other information deemed necessary by the Tax Commissioner to carry out his functions. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner is authorized to provide the Board with a list of taxpayers and amounts paid.C\n\nAny assessment that is not paid when due shall be collected pursuant to § 3.2-1102.D\n\nAny producer from whom an assessment has been collected pursuant to subsection A who is dissatisfied with the assessment and the Board’s use of the assessment may, within 90 days of the collection of the assessment, make a written demand with documented proof of sale for a refund of the assessment from the Board. The Board shall refund such assessments within 90 days of receiving a written demand for a refund.","order_by":null,"text":{"0":{"id":220528,"text":"Beginning January 1, 2019, and ending July 1, 2028, every handler shall deduct 50 cents ($0.50) per head from the proceeds of sale owed to the respective owners of all cattle and calves when sold in the Commonwealth, with the exception of dairy cows going back to farms for milk, animals selling for less than $100 per head, or cattle of any type weighing 99 pounds or less. The handler shall remit such assessments to the Tax Commissioner on or before the last day of each month in which the handler sells cattle.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":220529,"text":"Every handler shall complete reports on forms furnished by the Tax Commissioner and submit such reports to the Tax Commissioner along with the assessments collected pursuant to subsection A. Each report shall include a statement of the number of cattle handled and the amount of money collected, and any other information deemed necessary by the Tax Commissioner to carry out his functions. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner is authorized to provide the Board with a list of taxpayers and amounts paid.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":220530,"text":"Any assessment that is not paid when due shall be collected pursuant to § 3.2-1102.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":220531,"text":"Any producer from whom an assessment has been collected pursuant to subsection A who is dissatisfied with the assessment and the Board’s use of the assessment may, within 90 days of the collection of the assessment, make a written demand with documented proof of sale for a refund of the assessment from the Board. The Board shall refund such assessments within 90 days of receiving a written demand for a refund.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13994,"edition_id":1,"name":"Cattle Industry Board","identifier":"13","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:46:33","date_modified":"2026-06-26 03:46:33","permalink":{"id":194469,"object_type":"structure","relational_id":13994,"identifier":"13","token":"3.2\/II\/B\/13","url":"\/3.2\/II\/B\/13\/","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":83260,"structure_id":13994,"section_number":"3.2-1300","catch_line":"Definitions","url":"\/3.2-1300\/","token":"3.2\/II\/B\/13\/3.2-1300","metadata":false},{"id":58442,"structure_id":13994,"section_number":"3.2-1301","catch_line":"Cattle Industry Board; composition and appointment of members","url":"\/3.2-1301\/","token":"3.2\/II\/B\/13\/3.2-1301","metadata":false},{"id":69822,"structure_id":13994,"section_number":"3.2-1302","catch_line":"Repealed","url":"\/3.2-1302\/","token":"3.2\/II\/B\/13\/3.2-1302","metadata":false},{"id":58920,"structure_id":13994,"section_number":"3.2-1302.1","catch_line":"Cattle Industry Board officers and meetings","url":"\/3.2-1302.1\/","token":"3.2\/II\/B\/13\/3.2-1302.1","metadata":false},{"id":87458,"structure_id":13994,"section_number":"3.2-1303","catch_line":"Repealed","url":"\/3.2-1303\/","token":"3.2\/II\/B\/13\/3.2-1303","metadata":false},{"id":67499,"structure_id":13994,"section_number":"3.2-1304","catch_line":"Powers and duties of Cattle Industry Board","url":"\/3.2-1304\/","token":"3.2\/II\/B\/13\/3.2-1304","metadata":false},{"id":60136,"structure_id":13994,"section_number":"3.2-1305","catch_line":"Virginia Cattle Industry Fund established","url":"\/3.2-1305\/","token":"3.2\/II\/B\/13\/3.2-1305","metadata":false},{"id":60298,"structure_id":13994,"section_number":"3.2-1306","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1306\/","token":"3.2\/II\/B\/13\/3.2-1306","metadata":false},{"id":83545,"structure_id":13994,"section_number":"3.2-1307","catch_line":"Records to be kept by handler","url":"\/3.2-1307\/","token":"3.2\/II\/B\/13\/3.2-1307","metadata":false},{"id":55074,"structure_id":13994,"section_number":"3.2-1308","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1308\/","token":"3.2\/II\/B\/13\/3.2-1308","metadata":false}],"previous_section":{"id":60136,"structure_id":13994,"section_number":"3.2-1305","catch_line":"Virginia Cattle Industry Fund established","url":"\/3.2-1305\/","token":"3.2\/II\/B\/13\/3.2-1305","metadata":false},"next_section":{"id":83545,"structure_id":13994,"section_number":"3.2-1307","catch_line":"Records to be kept by handler","url":"\/3.2-1307\/","token":"3.2\/II\/B\/13\/3.2-1307","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1306\/","history_text":"

This law was first created in 1970. The record of its establishment is cataloged in chapter 310 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. Unfortunately, the 1970 \u201cActs\u201d aren\u2019t available online. It has been modified 7 times. 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. Those modifications are as follows: in 1978, chapter 540; in 1983, chapter 375; in 1985, chapter 237; in 2008, chapter 860<\/a>; in 2011, chapter 158<\/a>; in 2018, chapter 469<\/a>; in 2023, chapters 262<\/a> and 263<\/a>.<\/p>","references":[{"id":67499,"section_number":"3.2-1304","catch_line":"Powers and duties of Cattle Industry Board","order_by":null,"url":"\/3.2-1304\/"},{"id":60136,"section_number":"3.2-1305","catch_line":"Virginia Cattle Industry Fund established","order_by":null,"url":"\/3.2-1305\/"}],"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":194499,"object_type":"law","relational_id":60298,"identifier":"3.2-1306","token":"3.2\/II\/B\/13\/3.2-1306","url":"\/3.2-1306\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1306\/","token":"3.2\/II\/B\/13\/3.2-1306","dublin_core":{"Title":"Collection and disposition of assessment by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1306","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Beginning January 1, 2019, and ending July 1, 2028, every handler shall deduct 50 cents ($0.50) per head from the proceeds of sale owed to the respective owners of all cattle<\/span> and calves when sold in the Commonwealth, with the exception of dairy cows going back to farms for milk, animals selling for less than $100 per head, or cattle<\/span> of any type weighing 99 pounds or less. The handler shall remit such assessments to the Tax Commissioner<\/span> on or before the last day of each month in which the handler sells cattle<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every handler shall complete reports on forms furnished by the Tax Commissioner<\/span> and submit such reports to the Tax Commissioner<\/span> along with the assessments collected pursuant to subsection A. Each report shall include a statement of the number of cattle<\/span> handled and the amount of money collected, and any other information deemed necessary by the Tax Commissioner<\/span> to carry out his functions. Notwithstanding the provisions of § 58.1-3<\/a>, upon request, the Tax Commissioner<\/span> is authorized to provide the Board<\/span> with a list of taxpayers and amounts paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any assessment that is not paid when due shall be collected pursuant to § 3.2-1102<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any producer<\/span> from whom an assessment has been collected pursuant to subsection A who is dissatisfied with the assessment and the Board<\/span>’s use of the assessment may, within 90 days of the collection of the assessment, make a written demand with documented proof of sale for a refund of the assessment from the Board<\/span>. The Board<\/span> shall refund such assessments within 90 days of receiving a written demand for a refund. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION AND DISPOSITION OF ASSESSMENT BY HANDLER; REPORTS (\u00a7 3.2-1306)\n\nA. Beginning January 1, 2019, and ending July 1, 2028, every handler shall\ndeduct 50 cents ($0.50) per head from the proceeds of sale owed to the\nrespective owners of all cattle and calves when sold in the Commonwealth, with\nthe exception of dairy cows going back to farms for milk, animals selling for\nless than $100 per head, or cattle of any type weighing 99 pounds or less. The\nhandler shall remit such assessments to the Tax Commissioner on or before the\nlast day of each month in which the handler sells cattle.\n\nB. Every handler shall complete reports on forms furnished by the Tax\nCommissioner and submit such reports to the Tax Commissioner along with the\nassessments collected pursuant to subsection A. Each report shall include a\nstatement of the number of cattle handled and the amount of money collected, and\nany other information deemed necessary by the Tax Commissioner to carry out his\nfunctions. Notwithstanding the provisions of § 58.1-3, upon request, the\nTax Commissioner is authorized to provide the Board with a list of taxpayers and\namounts paid.\n\nC. Any assessment that is not paid when due shall be collected pursuant to\n§ 3.2-1102.\n\nD. Any producer from whom an assessment has been collected pursuant to\nsubsection A who is dissatisfied with the assessment and the Board’s use\nof the assessment may, within 90 days of the collection of the assessment, make\na written demand with documented proof of sale for a refund of the assessment\nfrom the Board. The Board shall refund such assessments within 90 days of\nreceiving a written demand for a refund.\n\nHISTORY: 1970, c. 310, \u00a7\u00a7 3.1-796.25, 3.1-796.26; 1978, c. 540; 1983, c. 375;\n1985, c. 237; 2008, c. 860; 2011, c. 158; 2018, c. 469; 2023, cc. 262, 263.","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}}