{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1907.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1907.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1907.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1907.html"}],"law_id":75659,"edition_id":1,"section_id":75659,"structure_id":14724,"section_number":"3.2-1907","catch_line":"Collection and disposition of tax; reports","history":"Code 1950, \u00a7 3-525.12; 1966, c. 702, \u00a7 3.1-658; 2008, c. 860; 2010, cc. 7, 37.","full_text":"A\n\nEvery processor shall collect the tax on all peanuts bought by him and pay it into the Department of Taxation to the credit of the Peanut Fund. The tax collected between July 1 and December 31 of each year shall be paid not later than February 15 of the succeeding year, and the tax collected between January 1 and June 30 shall be paid not later than July 10 of each year.B\n\nEvery processor shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner together with the tax 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.C\n\nAny assessment that is not paid when due shall be collected pursuant to § 3.2-1102. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner may provide the Peanut Board with a list of assessment payers and amounts paid.","order_by":null,"text":{"0":{"id":271696,"text":"Every processor shall collect the tax on all peanuts bought by him and pay it into the Department of Taxation to the credit of the Peanut Fund. The tax collected between July 1 and December 31 of each year shall be paid not later than February 15 of the succeeding year, and the tax collected between January 1 and June 30 shall be paid not later than July 10 of each year.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":271697,"text":"Every processor shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner together with the tax 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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":271698,"text":"Any assessment that is not paid when due shall be collected pursuant to § 3.2-1102. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner may provide the Peanut Board with a list of assessment payers and amounts paid.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14724,"edition_id":1,"name":"Peanut Board","identifier":"19","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:49:33","date_modified":"2026-06-26 03:49:33","permalink":{"id":194873,"object_type":"structure","relational_id":14724,"identifier":"19","token":"3.2\/II\/B\/19","url":"\/3.2\/II\/B\/19\/","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":65535,"structure_id":14724,"section_number":"3.2-1900","catch_line":"Definitions","url":"\/3.2-1900\/","token":"3.2\/II\/B\/19\/3.2-1900","metadata":false},{"id":69686,"structure_id":14724,"section_number":"3.2-1901","catch_line":"Peanut Board; composition and appointment of members","url":"\/3.2-1901\/","token":"3.2\/II\/B\/19\/3.2-1901","metadata":false},{"id":81906,"structure_id":14724,"section_number":"3.2-1902","catch_line":"Repealed","url":"\/3.2-1902\/","token":"3.2\/II\/B\/19\/3.2-1902","metadata":false},{"id":80788,"structure_id":14724,"section_number":"3.2-1904","catch_line":"Powers and duties of Peanut Board","url":"\/3.2-1904\/","token":"3.2\/II\/B\/19\/3.2-1904","metadata":false},{"id":79124,"structure_id":14724,"section_number":"3.2-1905","catch_line":"Levy of excise tax","url":"\/3.2-1905\/","token":"3.2\/II\/B\/19\/3.2-1905","metadata":false},{"id":79424,"structure_id":14724,"section_number":"3.2-1906","catch_line":"Peanut Fund established","url":"\/3.2-1906\/","token":"3.2\/II\/B\/19\/3.2-1906","metadata":false},{"id":75659,"structure_id":14724,"section_number":"3.2-1907","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-1907\/","token":"3.2\/II\/B\/19\/3.2-1907","metadata":false},{"id":86166,"structure_id":14724,"section_number":"3.2-1908","catch_line":"Record to be kept by processor","url":"\/3.2-1908\/","token":"3.2\/II\/B\/19\/3.2-1908","metadata":false},{"id":56419,"structure_id":14724,"section_number":"3.2-1909","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1909\/","token":"3.2\/II\/B\/19\/3.2-1909","metadata":false},{"id":78361,"structure_id":14724,"section_number":"3.2-1910","catch_line":"Failure to file reports; misdemeanor","url":"\/3.2-1910\/","token":"3.2\/II\/B\/19\/3.2-1910","metadata":false}],"previous_section":{"id":79424,"structure_id":14724,"section_number":"3.2-1906","catch_line":"Peanut Fund established","url":"\/3.2-1906\/","token":"3.2\/II\/B\/19\/3.2-1906","metadata":false},"next_section":{"id":86166,"structure_id":14724,"section_number":"3.2-1908","catch_line":"Record to be kept by processor","url":"\/3.2-1908\/","token":"3.2\/II\/B\/19\/3.2-1908","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1907\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. 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 1966, chapter 702; in 2008, chapter 860<\/a>; in 2010, chapters 7<\/a> and 37<\/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\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":194899,"object_type":"law","relational_id":75659,"identifier":"3.2-1907","token":"3.2\/II\/B\/19\/3.2-1907","url":"\/3.2-1907\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1907\/","token":"3.2\/II\/B\/19\/3.2-1907","dublin_core":{"Title":"Collection and disposition of tax; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1907","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every processor<\/span> shall collect the tax on all peanuts bought by him and pay it into the Department<\/span> of Taxation to the credit of the Peanut Fund. The tax collected between July 1 and December 31 of each year shall be paid not later than February 15 of the succeeding year, and the tax collected between January 1 and June 30 shall be paid not later than July 10 of each year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every processor<\/span> shall complete reports on forms furnished by the Tax Commissioner<\/span>, submit such reports to the Tax Commissioner<\/span> together with the tax 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. <\/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>. Notwithstanding the provisions of § 58.1-3<\/a>, upon request, the Tax Commissioner<\/span> may provide the Peanut Board<\/span> with a list of assessment payers and amounts paid. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION AND DISPOSITION OF TAX; REPORTS (\u00a7 3.2-1907)\n\nA. Every processor shall collect the tax on all peanuts bought by him and pay it\ninto the Department of Taxation to the credit of the Peanut Fund. The tax\ncollected between July 1 and December 31 of each year shall be paid not later\nthan February 15 of the succeeding year, and the tax collected between January 1\nand June 30 shall be paid not later than July 10 of each year.\n\nB. Every processor shall complete reports on forms furnished by the Tax\nCommissioner, submit such reports to the Tax Commissioner together with the tax\nsubmitted pursuant to subsection A, and keep copies of the reports for a period\nof not less than three years from the time the report was produced.\n\nC. Any assessment that is not paid when due shall be collected pursuant to\n§ 3.2-1102. Notwithstanding the provisions of § 58.1-3, upon request,\nthe Tax Commissioner may provide the Peanut Board with a list of assessment\npayers and amounts paid.\n\nHISTORY: Code 1950, \u00a7 3-525.12; 1966, c. 702, \u00a7 3.1-658; 2008, c. 860; 2010,\ncc. 7, 37.","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}}