{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2112.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2112.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2112.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2112.html"}],"law_id":75625,"edition_id":1,"section_id":75625,"structure_id":13867,"section_number":"3.2-2112","catch_line":"Collection and disposition of assessment by handler; reports","history":"1995, c. 691, \u00a7\u00a7 3.1-1077, 3.1-1078; 2008, c. 860.","full_text":"A\n\nEvery handler shall deduct the assessment authorized under this chapter from the proceeds of sale owed by him to the respective owners for all sheep sold in the Commonwealth. Any handler purchasing sheep in the Commonwealth for resale within 10 days shall be exempt from the assessment on the subsequent sale. The handler shall remit the assessment to the Tax Commissioner on or before the last day of the month following the end of each calendar quarter.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 include a statement of the number of sheep that have been handled; the amount of money that has been collected; and 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 is authorized to provide the Sheep Industry Board with a list of assessment payers and amounts paid.C\n\nAny assessment that is not paid when due shall be collected pursuant to § 3.2-1102.","order_by":null,"text":{"0":{"id":271631,"text":"Every handler shall deduct the assessment authorized under this chapter from the proceeds of sale owed by him to the respective owners for all sheep sold in the Commonwealth. Any handler purchasing sheep in the Commonwealth for resale within 10 days shall be exempt from the assessment on the subsequent sale. The handler shall remit the assessment to the Tax Commissioner on or before the last day of the month following the end of each calendar quarter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":271632,"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 include a statement of the number of sheep that have been handled; the amount of money that has been collected; and 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 is authorized to provide the Sheep Industry Board with a list of assessment payers and amounts paid.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":271633,"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":13867,"edition_id":1,"name":"Sheep Industry Board","identifier":"21","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:46:07","date_modified":"2026-06-26 03:46:07","permalink":{"id":194957,"object_type":"structure","relational_id":13867,"identifier":"21","token":"3.2\/II\/B\/21","url":"\/3.2\/II\/B\/21\/","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":70530,"structure_id":13867,"section_number":"3.2-2100","catch_line":"Definitions","url":"\/3.2-2100\/","token":"3.2\/II\/B\/21\/3.2-2100","metadata":false},{"id":66047,"structure_id":13867,"section_number":"3.2-2101","catch_line":"Sheep Industry Board; composition and appointment of members","url":"\/3.2-2101\/","token":"3.2\/II\/B\/21\/3.2-2101","metadata":false},{"id":81059,"structure_id":13867,"section_number":"3.2-2102","catch_line":"Repealed","url":"\/3.2-2102\/","token":"3.2\/II\/B\/21\/3.2-2102","metadata":false},{"id":55974,"structure_id":13867,"section_number":"3.2-2104","catch_line":"Powers and duties of Sheep Industry Board","url":"\/3.2-2104\/","token":"3.2\/II\/B\/21\/3.2-2104","metadata":false},{"id":69206,"structure_id":13867,"section_number":"3.2-2105","catch_line":"Referenda","url":"\/3.2-2105\/","token":"3.2\/II\/B\/21\/3.2-2105","metadata":false},{"id":83449,"structure_id":13867,"section_number":"3.2-2106","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-2106\/","token":"3.2\/II\/B\/21\/3.2-2106","metadata":false},{"id":55307,"structure_id":13867,"section_number":"3.2-2107","catch_line":"Question to be printed on ballots","url":"\/3.2-2107\/","token":"3.2\/II\/B\/21\/3.2-2107","metadata":false},{"id":54895,"structure_id":13867,"section_number":"3.2-2108","catch_line":"Persons eligible to vote","url":"\/3.2-2108\/","token":"3.2\/II\/B\/21\/3.2-2108","metadata":false},{"id":57197,"structure_id":13867,"section_number":"3.2-2109","catch_line":"Referenda results; action of Governor","url":"\/3.2-2109\/","token":"3.2\/II\/B\/21\/3.2-2109","metadata":false},{"id":74933,"structure_id":13867,"section_number":"3.2-2110","catch_line":"Production districts designated","url":"\/3.2-2110\/","token":"3.2\/II\/B\/21\/3.2-2110","metadata":false},{"id":71948,"structure_id":13867,"section_number":"3.2-2111","catch_line":"Virginia Sheep Industry Promotion and Development Fund established","url":"\/3.2-2111\/","token":"3.2\/II\/B\/21\/3.2-2111","metadata":false},{"id":75625,"structure_id":13867,"section_number":"3.2-2112","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-2112\/","token":"3.2\/II\/B\/21\/3.2-2112","metadata":false},{"id":63872,"structure_id":13867,"section_number":"3.2-2113","catch_line":"Records to be kept by handler","url":"\/3.2-2113\/","token":"3.2\/II\/B\/21\/3.2-2113","metadata":false},{"id":65136,"structure_id":13867,"section_number":"3.2-2114","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-2114\/","token":"3.2\/II\/B\/21\/3.2-2114","metadata":false}],"previous_section":{"id":71948,"structure_id":13867,"section_number":"3.2-2111","catch_line":"Virginia Sheep Industry Promotion and Development Fund established","url":"\/3.2-2111\/","token":"3.2\/II\/B\/21\/3.2-2111","metadata":false},"next_section":{"id":63872,"structure_id":13867,"section_number":"3.2-2113","catch_line":"Records to be kept by handler","url":"\/3.2-2113\/","token":"3.2\/II\/B\/21\/3.2-2113","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2112\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapter 691<\/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 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":[{"id":71948,"section_number":"3.2-2111","catch_line":"Virginia Sheep Industry Promotion and Development Fund established","order_by":null,"url":"\/3.2-2111\/"}],"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":195003,"object_type":"law","relational_id":75625,"identifier":"3.2-2112","token":"3.2\/II\/B\/21\/3.2-2112","url":"\/3.2-2112\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2112\/","token":"3.2\/II\/B\/21\/3.2-2112","dublin_core":{"Title":"Collection and disposition of assessment by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2112","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every handler<\/span> shall deduct the assessment authorized under this chapter from the proceeds of sale owed by him to the respective owners for all sheep<\/span> sold in the Commonwealth. Any handler<\/span> purchasing sheep<\/span> in the Commonwealth for resale within 10 days shall be exempt from the assessment on the subsequent sale. The handler<\/span> shall remit the assessment to the Tax Commissioner<\/span> on or before the last day of the month following the end of each calendar quarter. <\/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 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 include a statement of the number of sheep<\/span> that have been handled; the amount of money that has been collected; and 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> is authorized to provide the Sheep<\/span> Industry Board<\/span> with a list of assessment payers and amounts paid. <\/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 3.2-2112)\n\nA. Every handler shall deduct the assessment authorized under this chapter from\nthe proceeds of sale owed by him to the respective owners for all sheep sold in\nthe Commonwealth. Any handler purchasing sheep in the Commonwealth for resale\nwithin 10 days shall be exempt from the assessment on the subsequent sale. The\nhandler shall remit the assessment to the Tax Commissioner on or before the last\nday of the month following the end of each calendar quarter.\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 include a statement of the number of sheep that have been\nhandled; the amount of money that has been collected; and any other information\ndeemed necessary by the Tax Commissioner to carry out his duties under this\nchapter. Notwithstanding the provisions of § 58.1-3, upon request, the Tax\nCommissioner is authorized to provide the Sheep Industry Board with a list of\nassessment payers and amounts paid.\n\nC. Any assessment that is not paid when due shall be collected pursuant to\n§ 3.2-1102.\n\nHISTORY: 1995, c. 691, \u00a7\u00a7 3.1-1077, 3.1-1078; 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}}