{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1512.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1512.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1512.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1512.html"}],"law_id":64088,"edition_id":1,"section_id":64088,"structure_id":14274,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","history":"1997, c. 873, \u00a7 3.1-1098; 1999, c. 751; 2008, c. 860; 2016, c. 565.","full_text":"A\n\nEvery handler shall collect an assessment of 95 cents ($0.95) per bale from the owner of all cotton that the handler gins for any owner and shall remit such assessment to the Tax Commissioner on or before the last day of the month following the end of each calendar quarter. Such assessment shall be in addition to any moneys collected by the handler as authorized by the Cotton Research and Promotion Act (7 U.S.C. §§ 2101 -2118). The Tax Commissioner shall promptly pay the assessments into the state treasury to the credit of the Virginia Cotton Fund.B\n\nEvery handler shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner along with the assessments 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. Each report shall consist of information for the calendar quarter preceding the month such report is due and shall include the following: (i) the number of bales that the handler has ginned; (ii) the dollar amount of assessments collected by the handler; (iii) a list of those from whom an assessment has been collected for cotton ginned by the handler; (iv) the dollar amounts of all assessments collected from each owner of cotton ginned by the handler; and (v) any other information deemed necessary by the Tax Commissioner to carry out his duties under this chapter. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner shall provide to the Cotton Board or the Commissioner copies of reports submitted pursuant to this section.C\n\nAny assessment that is not paid when due shall be collected pursuant to § 3.2-1102.","order_by":null,"text":{"0":{"id":233355,"text":"Every handler shall collect an assessment of 95 cents ($0.95) per bale from the owner of all cotton that the handler gins for any owner and shall remit such assessment to the Tax Commissioner on or before the last day of the month following the end of each calendar quarter. Such assessment shall be in addition to any moneys collected by the handler as authorized by the Cotton Research and Promotion Act (7 U.S.C. §§ 2101 -2118). The Tax Commissioner shall promptly pay the assessments into the state treasury to the credit of the Virginia Cotton Fund.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":233356,"text":"Every handler shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner along with the assessments 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. Each report shall consist of information for the calendar quarter preceding the month such report is due and shall include the following: (i) the number of bales that the handler has ginned; (ii) the dollar amount of assessments collected by the handler; (iii) a list of those from whom an assessment has been collected for cotton ginned by the handler; (iv) the dollar amounts of all assessments collected from each owner of cotton ginned by the handler; and (v) any other information deemed necessary by the Tax Commissioner to carry out his duties under this chapter. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner shall provide to the Cotton 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","next_prefix":"C"},"2":{"id":233357,"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":14274,"edition_id":1,"name":"Cotton Board","identifier":"15","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:47:34","date_modified":"2026-06-26 03:47:34","permalink":{"id":194573,"object_type":"structure","relational_id":14274,"identifier":"15","token":"3.2\/II\/B\/15","url":"\/3.2\/II\/B\/15\/","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":69523,"structure_id":14274,"section_number":"3.2-1500","catch_line":"Definitions","url":"\/3.2-1500\/","token":"3.2\/II\/B\/15\/3.2-1500","metadata":false},{"id":71569,"structure_id":14274,"section_number":"3.2-1501","catch_line":"Cotton Board; composition and appointment of members","url":"\/3.2-1501\/","token":"3.2\/II\/B\/15\/3.2-1501","metadata":false},{"id":64936,"structure_id":14274,"section_number":"3.2-1502","catch_line":"Cotton Board membership terms","url":"\/3.2-1502\/","token":"3.2\/II\/B\/15\/3.2-1502","metadata":false},{"id":59253,"structure_id":14274,"section_number":"3.2-1503","catch_line":"Repealed","url":"\/3.2-1503\/","token":"3.2\/II\/B\/15\/3.2-1503","metadata":false},{"id":61756,"structure_id":14274,"section_number":"3.2-1504","catch_line":"Powers and duties of Cotton Board","url":"\/3.2-1504\/","token":"3.2\/II\/B\/15\/3.2-1504","metadata":false},{"id":64234,"structure_id":14274,"section_number":"3.2-1505","catch_line":"Referenda","url":"\/3.2-1505\/","token":"3.2\/II\/B\/15\/3.2-1505","metadata":false},{"id":55536,"structure_id":14274,"section_number":"3.2-1506","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1506\/","token":"3.2\/II\/B\/15\/3.2-1506","metadata":false},{"id":86876,"structure_id":14274,"section_number":"3.2-1507","catch_line":"Questions to be printed on ballots","url":"\/3.2-1507\/","token":"3.2\/II\/B\/15\/3.2-1507","metadata":false},{"id":84514,"structure_id":14274,"section_number":"3.2-1508","catch_line":"Persons eligible to vote","url":"\/3.2-1508\/","token":"3.2\/II\/B\/15\/3.2-1508","metadata":false},{"id":86722,"structure_id":14274,"section_number":"3.2-1509","catch_line":"Referenda results; action of Governor","url":"\/3.2-1509\/","token":"3.2\/II\/B\/15\/3.2-1509","metadata":false},{"id":86886,"structure_id":14274,"section_number":"3.2-1510","catch_line":"Production areas designated","url":"\/3.2-1510\/","token":"3.2\/II\/B\/15\/3.2-1510","metadata":false},{"id":65865,"structure_id":14274,"section_number":"3.2-1511","catch_line":"Virginia Cotton Fund established","url":"\/3.2-1511\/","token":"3.2\/II\/B\/15\/3.2-1511","metadata":false},{"id":64088,"structure_id":14274,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1512\/","token":"3.2\/II\/B\/15\/3.2-1512","metadata":false},{"id":61593,"structure_id":14274,"section_number":"3.2-1513","catch_line":"Records to be kept by handler","url":"\/3.2-1513\/","token":"3.2\/II\/B\/15\/3.2-1513","metadata":false},{"id":73697,"structure_id":14274,"section_number":"3.2-1514","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1514\/","token":"3.2\/II\/B\/15\/3.2-1514","metadata":false}],"previous_section":{"id":65865,"structure_id":14274,"section_number":"3.2-1511","catch_line":"Virginia Cotton Fund established","url":"\/3.2-1511\/","token":"3.2\/II\/B\/15\/3.2-1511","metadata":false},"next_section":{"id":61593,"structure_id":14274,"section_number":"3.2-1513","catch_line":"Records to be kept by handler","url":"\/3.2-1513\/","token":"3.2\/II\/B\/15\/3.2-1513","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1512\/","history_text":"

This law was first created in 1997. The record of its establishment is cataloged in chapter 873<\/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 3 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 1999, chapter 751<\/a>; in 2008, chapter 860<\/a>; in 2016, chapter 565<\/a>.<\/p>","references":[{"id":65865,"section_number":"3.2-1511","catch_line":"Virginia Cotton Fund established","order_by":null,"url":"\/3.2-1511\/"},{"id":73697,"section_number":"3.2-1514","catch_line":"Falsification of records; misdemeanor","order_by":null,"url":"\/3.2-1514\/"}],"refers_to":[{"id":79008,"section_number":"3.2-1102","catch_line":"Collection of delinquent assessments; civil action","order_by":null,"url":"\/3.2-1102\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":194623,"object_type":"law","relational_id":64088,"identifier":"3.2-1512","token":"3.2\/II\/B\/15\/3.2-1512","url":"\/3.2-1512\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1512\/","token":"3.2\/II\/B\/15\/3.2-1512","dublin_core":{"Title":"Collection and disposition of assessment by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1512","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every handler<\/span> shall collect an assessment<\/span> of 95 cents ($0.95) per bale<\/span> from the owner of all cotton<\/span> that the handler<\/span> gins<\/span> for any owner and shall remit such assessment<\/span> to the Tax Commissioner<\/span> on or before the last day of the month following the end of each calendar quarter. Such assessment<\/span> shall be in addition to any moneys collected by the handler<\/span> as authorized by the Cotton<\/span> Research and Promotion Act (7 U.S.C. §§ 2101 -2118). The Tax Commissioner<\/span> shall promptly pay the assessments<\/span> into the state treasury to the credit of the Virginia Cotton<\/span> Fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every handler<\/span> shall complete reports on forms furnished by the Tax Commissioner<\/span>, submit such reports to the Tax Commissioner<\/span> along with the assessments<\/span> 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. Each report shall consist of information for the calendar quarter preceding the month such report is due and shall include the following: (i) the number of bales<\/span> that the handler<\/span> has ginned; (ii) the dollar amount of assessments<\/span> collected by the handler<\/span>; (iii) a list of those from whom an assessment<\/span> has been collected for cotton<\/span> ginned by the handler<\/span>; (iv) the dollar amounts of all assessments<\/span> collected from each owner of cotton<\/span> ginned by the handler<\/span>; and (v) any other information deemed necessary by the Tax Commissioner<\/span> to carry out his duties under this chapter. Notwithstanding the provisions of § 58.1-3<\/a>, upon request, the Tax Commissioner<\/span> shall provide to the Cotton<\/span> Board<\/span> or the Commissioner<\/span> copies of reports submitted pursuant to this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any assessment<\/span> 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 3.2-1512)\n\nA. Every handler shall collect an assessment of 95 cents ($0.95) per bale from\nthe owner of all cotton that the handler gins for any owner and shall remit such\nassessment to the Tax Commissioner on or before the last day of the month\nfollowing the end of each calendar quarter. Such assessment shall be in addition\nto any moneys collected by the handler as authorized by the Cotton Research and\nPromotion Act (7 U.S.C. §§ 2101 -2118). The Tax Commissioner shall\npromptly pay the assessments into the state treasury to the credit of the\nVirginia Cotton Fund.\n\nB. Every handler shall complete reports on forms furnished by the Tax\nCommissioner, submit such reports to the Tax Commissioner along with the\nassessments submitted pursuant to subsection A, and keep copies of the reports\nfor a period of not less than three years from the time the report was produced.\nEach report shall consist of information for the calendar quarter preceding the\nmonth such report is due and shall include the following: (i) the number of\nbales that the handler has ginned; (ii) the dollar amount of assessments\ncollected by the handler; (iii) a list of those from whom an assessment has been\ncollected for cotton ginned by the handler; (iv) the dollar amounts of all\nassessments collected from each owner of cotton ginned by the handler; and (v)\nany other information deemed necessary by the Tax Commissioner to carry out his\nduties under this chapter. Notwithstanding the provisions of § 58.1-3, upon\nrequest, the Tax Commissioner shall provide to the Cotton Board or the\nCommissioner copies of reports submitted pursuant to this section.\n\nC. Any assessment that is not paid when due shall be collected pursuant to\n§ 3.2-1102.\n\nHISTORY: 1997, c. 873, \u00a7 3.1-1098; 1999, c. 751; 2008, c. 860; 2016, c. 565.","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}}