{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1607.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1607.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1607.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1607.html"}],"law_id":71651,"edition_id":1,"section_id":71651,"structure_id":14512,"section_number":"3.2-1607","catch_line":"Collection and disposition of tax by handler; reports","history":"1980, c. 316, \u00a7 3.1-796.11:4; 1982, c. 172; 1984, c. 550; 1993, c. 809; 2008, c. 860; 2016, c. 565.","full_text":"A\n\nEvery handler shall collect the tax imposed by this chapter from the person who purchases eggs for use or consumption in the Commonwealth and shall remit the tax to the Tax Commissioner by the 20th day of each month.B\n\nEvery handler shall complete reports on forms furnished by the Tax Commissioner and submit the reports to the Tax Commissioner together with the tax submitted pursuant to subsection A. Each report shall include a statement of the gross volume of taxed eggs that have been packed, processed, purchased, sold, or handled by the handler. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner shall provide to the Commissioner or the Egg Board copies of reports submitted pursuant to this section.C\n\nEvery person who engages in business in the Commonwealth as a handler shall register, collect, and pay the tax on all eggs sold or delivered to anyone other than a registered handler for storage, use, or consumption in the Commonwealth. Such handlers shall maintain a certificate of registration, file returns, and perform all other duties required of handlers.D\n\nAny tax that is not paid when due shall be collected pursuant to § 3.2-1102.E\n\nEvery handler shall keep a complete record of the eggs subject to the provisions of this chapter that are packed, processed, or handled by him and shall preserve such records for a period of not less than three years from the time the eggs were packed, processed, or handled. Such records shall be open for inspection by the Tax Commissioner and shall be established and maintained as required by the Tax Commissioner.","order_by":null,"text":{"0":{"id":258186,"text":"Every handler shall collect the tax imposed by this chapter from the person who purchases eggs for use or consumption in the Commonwealth and shall remit the tax to the Tax Commissioner by the 20th day of each month.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":258187,"text":"Every handler shall complete reports on forms furnished by the Tax Commissioner and submit the reports to the Tax Commissioner together with the tax submitted pursuant to subsection A. Each report shall include a statement of the gross volume of taxed eggs that have been packed, processed, purchased, sold, or handled by the handler. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner shall provide to the Commissioner or the Egg Board 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":258188,"text":"Every person who engages in business in the Commonwealth as a handler shall register, collect, and pay the tax on all eggs sold or delivered to anyone other than a registered handler for storage, use, or consumption in the Commonwealth. Such handlers shall maintain a certificate of registration, file returns, and perform all other duties required of handlers.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":258189,"text":"Any tax that is not paid when due shall be collected pursuant to § 3.2-1102.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":258190,"text":"Every handler shall keep a complete record of the eggs subject to the provisions of this chapter that are packed, processed, or handled by him and shall preserve such records for a period of not less than three years from the time the eggs were packed, processed, or handled. Such records shall be open for inspection by the Tax Commissioner and shall be established and maintained as required by the Tax Commissioner.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":14512,"edition_id":1,"name":"Egg Board","identifier":"16","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:48:27","date_modified":"2026-06-26 03:48:27","permalink":{"id":194635,"object_type":"structure","relational_id":14512,"identifier":"16","token":"3.2\/II\/B\/16","url":"\/3.2\/II\/B\/16\/","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":55935,"structure_id":14512,"section_number":"3.2-1600","catch_line":"Definitions","url":"\/3.2-1600\/","token":"3.2\/II\/B\/16\/3.2-1600","metadata":false},{"id":73326,"structure_id":14512,"section_number":"3.2-1601","catch_line":"Egg Board; composition and appointment of members","url":"\/3.2-1601\/","token":"3.2\/II\/B\/16\/3.2-1601","metadata":false},{"id":74931,"structure_id":14512,"section_number":"3.2-1602","catch_line":"Repealed","url":"\/3.2-1602\/","token":"3.2\/II\/B\/16\/3.2-1602","metadata":false},{"id":78298,"structure_id":14512,"section_number":"3.2-1604","catch_line":"Powers and duties of Egg Board","url":"\/3.2-1604\/","token":"3.2\/II\/B\/16\/3.2-1604","metadata":false},{"id":56773,"structure_id":14512,"section_number":"3.2-1605","catch_line":"Virginia Egg Fund established","url":"\/3.2-1605\/","token":"3.2\/II\/B\/16\/3.2-1605","metadata":false},{"id":59311,"structure_id":14512,"section_number":"3.2-1606","catch_line":"Levy of tax; regulations; exemptions","url":"\/3.2-1606\/","token":"3.2\/II\/B\/16\/3.2-1606","metadata":false},{"id":71651,"structure_id":14512,"section_number":"3.2-1607","catch_line":"Collection and disposition of tax by handler; reports","url":"\/3.2-1607\/","token":"3.2\/II\/B\/16\/3.2-1607","metadata":false},{"id":76218,"structure_id":14512,"section_number":"3.2-1608","catch_line":"Repealed","url":"\/3.2-1608\/","token":"3.2\/II\/B\/16\/3.2-1608","metadata":false},{"id":63655,"structure_id":14512,"section_number":"3.2-1610","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1610\/","token":"3.2\/II\/B\/16\/3.2-1610","metadata":false}],"previous_section":{"id":59311,"structure_id":14512,"section_number":"3.2-1606","catch_line":"Levy of tax; regulations; exemptions","url":"\/3.2-1606\/","token":"3.2\/II\/B\/16\/3.2-1606","metadata":false},"next_section":{"id":76218,"structure_id":14512,"section_number":"3.2-1608","catch_line":"Repealed","url":"\/3.2-1608\/","token":"3.2\/II\/B\/16\/3.2-1608","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1607\/","history_text":"

This law was first created in 1980. The record of its establishment is cataloged in chapter 316 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 5 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 1982, chapter 172; in 1984, chapter 550; in 1993, chapter 809; in 2008, chapter 860<\/a>; in 2016, chapter 565<\/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":194661,"object_type":"law","relational_id":71651,"identifier":"3.2-1607","token":"3.2\/II\/B\/16\/3.2-1607","url":"\/3.2-1607\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1607\/","token":"3.2\/II\/B\/16\/3.2-1607","dublin_core":{"Title":"Collection and disposition of tax by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1607","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every handler<\/span> shall collect the tax imposed by this chapter from the person who purchases eggs for use<\/span> or consumption in the Commonwealth and shall remit the tax to the Tax Commissioner<\/span> by the 20th day of each month. <\/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> and submit the reports to the Tax Commissioner<\/span> together with the tax submitted pursuant to subsection A. Each report shall include a statement of the gross volume of taxed eggs that have been packed, processed, purchased, sold, or handled by the handler<\/span>. Notwithstanding the provisions of § 58.1-3<\/a>, upon request, the Tax Commissioner<\/span> shall provide to the Commissioner<\/span> or the Egg Board<\/span> copies of reports submitted pursuant to this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Every person who engages in business in the Commonwealth as a handler shall register, collect, and pay the tax on all eggs sold or delivered to anyone other than a registered handler<\/span> for storage, use, or consumption in the Commonwealth. Such handlers<\/span> shall maintain a certificate of registration, file returns, and perform all other duties required of handlers<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any tax 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

E.<\/span> Every handler shall keep a complete record of the eggs subject to the provisions of this chapter that are packed, processed, or handled by him and shall preserve such records for a period of not less than three years from the time the eggs were packed, processed, or handled. Such records shall be open for inspection by the Tax Commissioner<\/span> and shall be established and maintained as required by the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION AND DISPOSITION OF TAX BY HANDLER; REPORTS (\u00a7 3.2-1607)\n\nA. Every handler shall collect the tax imposed by this chapter from the person\nwho purchases eggs for use or consumption in the Commonwealth and shall remit\nthe tax to the Tax Commissioner by the 20th day of each month.\n\nB. Every handler shall complete reports on forms furnished by the Tax\nCommissioner and submit the reports to the Tax Commissioner together with the\ntax submitted pursuant to subsection A. Each report shall include a statement of\nthe gross volume of taxed eggs that have been packed, processed, purchased,\nsold, or handled by the handler. Notwithstanding the provisions of §\n58.1-3, upon request, the Tax Commissioner shall provide to the Commissioner or\nthe Egg Board copies of reports submitted pursuant to this section.\n\nC. Every person who engages in business in the Commonwealth as a handler shall\nregister, collect, and pay the tax on all eggs sold or delivered to anyone other\nthan a registered handler for storage, use, or consumption in the Commonwealth.\nSuch handlers shall maintain a certificate of registration, file returns, and\nperform all other duties required of handlers.\n\nD. Any tax that is not paid when due shall be collected pursuant to §\n3.2-1102.\n\nE. Every handler shall keep a complete record of the eggs subject to the\nprovisions of this chapter that are packed, processed, or handled by him and\nshall preserve such records for a period of not less than three years from the\ntime the eggs were packed, processed, or handled. Such records shall be open for\ninspection by the Tax Commissioner and shall be established and maintained as\nrequired by the Tax Commissioner.\n\nHISTORY: 1980, c. 316, \u00a7 3.1-796.11:4; 1982, c. 172; 1984, c. 550; 1993, c.\n809; 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}}