{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1811.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1811.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1811.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1811.html"}],"law_id":79345,"edition_id":1,"section_id":79345,"structure_id":12797,"section_number":"3.2-1811","catch_line":"Collection and disposition of tax by handler; reports","history":"1982, c. 126, \u00a7 3.1-684.33; 2008, c. 860.","full_text":"A\n\nEvery handler who purchases from a producer shall deduct, from payments made to the producer for any potatoes, a tax of two cents ($0.02) per 100 pounds of potatoes and shall remit the tax to the Commissioner on or before the 20th day of each month. The tax shall be paid to the Commissioner and shall be promptly paid into the state treasury to the credit of the Virginia Potato Fund.B\n\nEvery handler shall complete a report consisting of a statement of the gross volume of potatoes on which the tax was levied that were packed, processed, or handled by the handler and shall file such report with the Commissioner together with the tax submitted pursuant to subsection A. The tax levied on potatoes shall be due by the handler on the same day that the report is due.","order_by":null,"text":{"0":{"id":284056,"text":"Every handler who purchases from a producer shall deduct, from payments made to the producer for any potatoes, a tax of two cents ($0.02) per 100 pounds of potatoes and shall remit the tax to the Commissioner on or before the 20th day of each month. The tax shall be paid to the Commissioner and shall be promptly paid into the state treasury to the credit of the Virginia Potato Fund.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":284057,"text":"Every handler shall complete a report consisting of a statement of the gross volume of potatoes on which the tax was levied that were packed, processed, or handled by the handler and shall file such report with the Commissioner together with the tax submitted pursuant to subsection A. The tax levied on potatoes shall be due by the handler on the same day that the report is due.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":12797,"edition_id":1,"name":"Potato Referenda and Fund","identifier":"2","label":"article","depth":5,"order_by":1,"parent_id":12796,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194797,"object_type":"structure","relational_id":12797,"identifier":"2","token":"3.2\/II\/B\/18\/2","url":"\/3.2\/II\/B\/18\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12796,"edition_id":1,"name":"Potato Board","identifier":"18","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194773,"object_type":"structure","relational_id":12796,"identifier":"18","token":"3.2\/II\/B\/18","url":"\/3.2\/II\/B\/18\/","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":63888,"structure_id":12797,"section_number":"3.2-1805","catch_line":"Referenda","url":"\/3.2-1805\/","token":"3.2\/II\/B\/18\/2\/3.2-1805","metadata":false},{"id":72761,"structure_id":12797,"section_number":"3.2-1806","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1806\/","token":"3.2\/II\/B\/18\/2\/3.2-1806","metadata":false},{"id":72477,"structure_id":12797,"section_number":"3.2-1807","catch_line":"Question to be printed on ballots","url":"\/3.2-1807\/","token":"3.2\/II\/B\/18\/2\/3.2-1807","metadata":false},{"id":74811,"structure_id":12797,"section_number":"3.2-1808","catch_line":"Persons eligible to vote","url":"\/3.2-1808\/","token":"3.2\/II\/B\/18\/2\/3.2-1808","metadata":false},{"id":77873,"structure_id":12797,"section_number":"3.2-1809","catch_line":"Referenda results; action of Governor","url":"\/3.2-1809\/","token":"3.2\/II\/B\/18\/2\/3.2-1809","metadata":false},{"id":53966,"structure_id":12797,"section_number":"3.2-1810","catch_line":"Virginia Potato Fund established","url":"\/3.2-1810\/","token":"3.2\/II\/B\/18\/2\/3.2-1810","metadata":false},{"id":79345,"structure_id":12797,"section_number":"3.2-1811","catch_line":"Collection and disposition of tax by handler; reports","url":"\/3.2-1811\/","token":"3.2\/II\/B\/18\/2\/3.2-1811","metadata":false},{"id":63252,"structure_id":12797,"section_number":"3.2-1812","catch_line":"Collection of delinquent tax; civil action","url":"\/3.2-1812\/","token":"3.2\/II\/B\/18\/2\/3.2-1812","metadata":false},{"id":57050,"structure_id":12797,"section_number":"3.2-1813","catch_line":"Records to be kept by handlers","url":"\/3.2-1813\/","token":"3.2\/II\/B\/18\/2\/3.2-1813","metadata":false},{"id":66953,"structure_id":12797,"section_number":"3.2-1814","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1814\/","token":"3.2\/II\/B\/18\/2\/3.2-1814","metadata":false},{"id":69725,"structure_id":12797,"section_number":"3.2-1815","catch_line":"Licenses","url":"\/3.2-1815\/","token":"3.2\/II\/B\/18\/2\/3.2-1815","metadata":false}],"previous_section":{"id":53966,"structure_id":12797,"section_number":"3.2-1810","catch_line":"Virginia Potato Fund established","url":"\/3.2-1810\/","token":"3.2\/II\/B\/18\/2\/3.2-1810","metadata":false},"next_section":{"id":63252,"structure_id":12797,"section_number":"3.2-1812","catch_line":"Collection of delinquent tax; civil action","url":"\/3.2-1812\/","token":"3.2\/II\/B\/18\/2\/3.2-1812","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1811\/","history_text":"

This law was first created in 1982. The record of its establishment is cataloged in chapter 126 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 1982 \u201cActs\u201d aren\u2019t available online. 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":false,"permalink":{"id":194823,"object_type":"law","relational_id":79345,"identifier":"3.2-1811","token":"3.2\/II\/B\/18\/2\/3.2-1811","url":"\/3.2-1811\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1811\/","token":"3.2\/II\/B\/18\/2\/3.2-1811","dublin_core":{"Title":"Collection and disposition of tax by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1811","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every handler<\/span> who purchases from a producer<\/span> shall deduct, from payments made to the producer<\/span> for any potatoes<\/span>, a tax of two cents ($0.02) per 100 pounds of potatoes<\/span> and shall remit the tax to the Commissioner<\/span> on or before the 20th day of each month. The tax shall be paid to the Commissioner<\/span> and shall be promptly paid into the state treasury to the credit of the Virginia Potato Fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every handler<\/span> shall complete a report consisting of a statement of the gross volume of potatoes<\/span> on which the tax was levied that were packed, processed, or handled by the handler<\/span> and shall file such report with the Commissioner<\/span> together with the tax submitted pursuant to subsection A. The tax levied on potatoes<\/span> shall be due by the handler<\/span> on the same day that the report is due. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION AND DISPOSITION OF TAX BY HANDLER; REPORTS (\u00a7 3.2-1811)\n\nA. Every handler who purchases from a producer shall deduct, from payments made\nto the producer for any potatoes, a tax of two cents ($0.02) per 100 pounds of\npotatoes and shall remit the tax to the Commissioner on or before the 20th day\nof each month. The tax shall be paid to the Commissioner and shall be promptly\npaid into the state treasury to the credit of the Virginia Potato Fund.\n\nB. Every handler shall complete a report consisting of a statement of the gross\nvolume of potatoes on which the tax was levied that were packed, processed, or\nhandled by the handler and shall file such report with the Commissioner together\nwith the tax submitted pursuant to subsection A. The tax levied on potatoes\nshall be due by the handler on the same day that the report is due.\n\nHISTORY: 1982, c. 126, \u00a7 3.1-684.33; 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}}