{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1412.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1412.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1412.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1412.html"}],"law_id":84661,"edition_id":1,"section_id":84661,"structure_id":14914,"section_number":"3.2-1412","catch_line":"Collection and disposition of assessment by handler; reports","history":"1980, c. 395, \u00a7\u00a7 3.1-1044, 3.1-1046; 1987, c. 476; 2008, c. 860.","full_text":"A\n\nEvery handler shall deduct from payments for corn made to a producer the amount of the assessment levied thereon, and shall remit such assessment to the Tax Commissioner pursuant to this chapter.B\n\nA report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner, and shall be a statement of the gross volume of corn handled by the handler and shall be filed with the Tax Commissioner covering corn handled during the preceding period, as set forth by the Tax Commissioner. The Tax Commissioner shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Grain Producers Association and Corn Board. The assessment levied on corn shall be due and payable by the handler on the same day as the report is due. The assessment shall be paid to the Tax Commissioner and be promptly paid into the state treasury to the credit of the Virginia Corn Fund.C\n\nAny assessment that is not paid when due shall be collected pursuant to § 3.2-1102.","order_by":null,"text":{"0":{"id":303437,"text":"Every handler shall deduct from payments for corn made to a producer the amount of the assessment levied thereon, and shall remit such assessment to the Tax Commissioner pursuant to this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":303438,"text":"A report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner, and shall be a statement of the gross volume of corn handled by the handler and shall be filed with the Tax Commissioner covering corn handled during the preceding period, as set forth by the Tax Commissioner. The Tax Commissioner shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Grain Producers Association and Corn Board. The assessment levied on corn shall be due and payable by the handler on the same day as the report is due. The assessment shall be paid to the Tax Commissioner and be promptly paid into the state treasury to the credit of the Virginia Corn Fund.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":303439,"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"}},"ancestry":[{"id":14914,"edition_id":1,"name":"Corn Board","identifier":"14","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:50:45","date_modified":"2026-06-26 03:50:45","permalink":{"id":194511,"object_type":"structure","relational_id":14914,"identifier":"14","token":"3.2\/II\/B\/14","url":"\/3.2\/II\/B\/14\/","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":71839,"structure_id":14914,"section_number":"3.2-1400","catch_line":"Definitions","url":"\/3.2-1400\/","token":"3.2\/II\/B\/14\/3.2-1400","metadata":false},{"id":58378,"structure_id":14914,"section_number":"3.2-1401","catch_line":"Corn Board; composition and appointment of members","url":"\/3.2-1401\/","token":"3.2\/II\/B\/14\/3.2-1401","metadata":false},{"id":68754,"structure_id":14914,"section_number":"3.2-1402","catch_line":"Corn Board membership terms","url":"\/3.2-1402\/","token":"3.2\/II\/B\/14\/3.2-1402","metadata":false},{"id":61055,"structure_id":14914,"section_number":"3.2-1403","catch_line":"Corn Board officers and compensation","url":"\/3.2-1403\/","token":"3.2\/II\/B\/14\/3.2-1403","metadata":false},{"id":78416,"structure_id":14914,"section_number":"3.2-1404","catch_line":"Powers and duties of Corn Board","url":"\/3.2-1404\/","token":"3.2\/II\/B\/14\/3.2-1404","metadata":false},{"id":67976,"structure_id":14914,"section_number":"3.2-1405","catch_line":"Referenda","url":"\/3.2-1405\/","token":"3.2\/II\/B\/14\/3.2-1405","metadata":false},{"id":68532,"structure_id":14914,"section_number":"3.2-1406","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1406\/","token":"3.2\/II\/B\/14\/3.2-1406","metadata":false},{"id":63961,"structure_id":14914,"section_number":"3.2-1407","catch_line":"Question to be printed on ballots","url":"\/3.2-1407\/","token":"3.2\/II\/B\/14\/3.2-1407","metadata":false},{"id":78146,"structure_id":14914,"section_number":"3.2-1408","catch_line":"Persons eligible to vote","url":"\/3.2-1408\/","token":"3.2\/II\/B\/14\/3.2-1408","metadata":false},{"id":75594,"structure_id":14914,"section_number":"3.2-1409","catch_line":"Referenda results; action of Governor","url":"\/3.2-1409\/","token":"3.2\/II\/B\/14\/3.2-1409","metadata":false},{"id":58724,"structure_id":14914,"section_number":"3.2-1410","catch_line":"Production areas designated","url":"\/3.2-1410\/","token":"3.2\/II\/B\/14\/3.2-1410","metadata":false},{"id":83759,"structure_id":14914,"section_number":"3.2-1411","catch_line":"Virginia Corn Fund established","url":"\/3.2-1411\/","token":"3.2\/II\/B\/14\/3.2-1411","metadata":false},{"id":84661,"structure_id":14914,"section_number":"3.2-1412","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1412\/","token":"3.2\/II\/B\/14\/3.2-1412","metadata":false},{"id":63991,"structure_id":14914,"section_number":"3.2-1413","catch_line":"Records to be kept by handlers","url":"\/3.2-1413\/","token":"3.2\/II\/B\/14\/3.2-1413","metadata":false},{"id":56925,"structure_id":14914,"section_number":"3.2-1414","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1414\/","token":"3.2\/II\/B\/14\/3.2-1414","metadata":false}],"previous_section":{"id":83759,"structure_id":14914,"section_number":"3.2-1411","catch_line":"Virginia Corn Fund established","url":"\/3.2-1411\/","token":"3.2\/II\/B\/14\/3.2-1411","metadata":false},"next_section":{"id":63991,"structure_id":14914,"section_number":"3.2-1413","catch_line":"Records to be kept by handlers","url":"\/3.2-1413\/","token":"3.2\/II\/B\/14\/3.2-1413","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1412\/","history_text":"

This law was first created in 1980. The record of its establishment is cataloged in chapter 395 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 1980 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 1987, chapter 476; in 2008, chapter 860<\/a>.<\/p>","references":false,"refers_to":[{"id":79008,"section_number":"3.2-1102","catch_line":"Collection of delinquent assessments; civil action","order_by":null,"url":"\/3.2-1102\/"}],"permalink":{"id":194561,"object_type":"law","relational_id":84661,"identifier":"3.2-1412","token":"3.2\/II\/B\/14\/3.2-1412","url":"\/3.2-1412\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1412\/","token":"3.2\/II\/B\/14\/3.2-1412","dublin_core":{"Title":"Collection and disposition of assessment by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1412","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every handler<\/span> shall deduct from payments for corn<\/span> made to a producer<\/span> the amount of the assessment levied thereon, and shall remit such assessment to the Tax Commissioner<\/span> pursuant to this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A report to the Tax Commissioner<\/span> shall be on forms prescribed and furnished by the Tax Commissioner<\/span>, and shall be a statement of the gross volume of corn<\/span> handled by the handler<\/span> and shall be filed with the Tax Commissioner<\/span> covering corn<\/span> handled during the preceding period, as set forth by the Tax Commissioner<\/span>. The Tax Commissioner<\/span> shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Grain Producers<\/span> Association and Corn<\/span> Board<\/span>. The assessment levied on corn<\/span> shall be due and payable by the handler<\/span> on the same day as the report is due. The assessment shall be paid to the Tax Commissioner<\/span> and be promptly paid into the state treasury to the credit of the Virginia Corn<\/span> Fund. <\/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>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION AND DISPOSITION OF ASSESSMENT BY HANDLER; REPORTS (\u00a7 3.2-1412)\n\nA. Every handler shall deduct from payments for corn made to a producer the\namount of the assessment levied thereon, and shall remit such assessment to the\nTax Commissioner pursuant to this chapter.\n\nB. A report to the Tax Commissioner shall be on forms prescribed and furnished\nby the Tax Commissioner, and shall be a statement of the gross volume of corn\nhandled by the handler and shall be filed with the Tax Commissioner covering\ncorn handled during the preceding period, as set forth by the Tax Commissioner.\nThe Tax Commissioner shall set forth the filing date or dates for reports and\nassessments and the period to be covered after consultation with the Virginia\nGrain Producers Association and Corn Board. The assessment levied on corn shall\nbe due and payable by the handler on the same day as the report is due. The\nassessment shall be paid to the Tax Commissioner and be promptly paid into the\nstate treasury to the credit of the Virginia Corn Fund.\n\nC. Any assessment that is not paid when due shall be collected pursuant to\n§ 3.2-1102.\n\nHISTORY: 1980, c. 395, \u00a7\u00a7 3.1-1044, 3.1-1046; 1987, c. 476; 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}}