{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2212.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2212.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2212.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2212.html"}],"law_id":84192,"edition_id":1,"section_id":84192,"structure_id":14832,"section_number":"3.2-2212","catch_line":"Collection and disposition of assessment by handler; reports","history":"1991, c. 587, \u00a7 3.1-684.53; 1992, c. 776; 2008, c. 860.","full_text":"A\n\nEvery handler shall deduct from payments made to the producer for small grains the amount of the assessment levied thereon and shall remit such assessment to the Tax Commissioner pursuant to this chapter.B\n\nA report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner; shall be a statement of the gross volume of small grains handled by the handler; and shall be filed with the Tax Commissioner covering small grains handled during the preceding period, as set forth by the Tax Commissioner. The Tax Commissioner shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Small Grains Association and the Small Grains Board. The assessment levied on small grains shall be due and payable by the handler on the same day as the report is due. The assessment shall be paid to the Tax Commissioner and be promptly paid into the state treasury to the credit of the Virginia Small Grains Fund. The Tax Commissioner shall not assess a fee in the collection of the fee assessment. The Tax Commissioner shall provide annually during the first calendar quarter of each year a listing of all handlers who paid an assessment during the previous calendar year.C\n\nAny assessment that is not paid when due shall be collected pursuant to § 3.2-1102.","order_by":null,"text":{"0":{"id":301750,"text":"Every handler shall deduct from payments made to the producer for small grains the amount of the assessment levied thereon and shall remit such assessment to the Tax Commissioner pursuant to this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":301751,"text":"A report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner; shall be a statement of the gross volume of small grains handled by the handler; and shall be filed with the Tax Commissioner covering small grains handled during the preceding period, as set forth by the Tax Commissioner. The Tax Commissioner shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Small Grains Association and the Small Grains Board. The assessment levied on small grains shall be due and payable by the handler on the same day as the report is due. The assessment shall be paid to the Tax Commissioner and be promptly paid into the state treasury to the credit of the Virginia Small Grains Fund. The Tax Commissioner shall not assess a fee in the collection of the fee assessment. The Tax Commissioner shall provide annually during the first calendar quarter of each year a listing of all handlers who paid an assessment during the previous calendar year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":301752,"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":14832,"edition_id":1,"name":"Small Grains Board","identifier":"22","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:50:15","date_modified":"2026-06-26 03:50:15","permalink":{"id":195015,"object_type":"structure","relational_id":14832,"identifier":"22","token":"3.2\/II\/B\/22","url":"\/3.2\/II\/B\/22\/","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":72300,"structure_id":14832,"section_number":"3.2-2200","catch_line":"Definitions","url":"\/3.2-2200\/","token":"3.2\/II\/B\/22\/3.2-2200","metadata":false},{"id":68810,"structure_id":14832,"section_number":"3.2-2201","catch_line":"Small Grains Board; composition and appointment of members","url":"\/3.2-2201\/","token":"3.2\/II\/B\/22\/3.2-2201","metadata":false},{"id":74945,"structure_id":14832,"section_number":"3.2-2202","catch_line":"Small Grains Board membership terms","url":"\/3.2-2202\/","token":"3.2\/II\/B\/22\/3.2-2202","metadata":false},{"id":65593,"structure_id":14832,"section_number":"3.2-2203","catch_line":"Small Grains Board officers and compensation","url":"\/3.2-2203\/","token":"3.2\/II\/B\/22\/3.2-2203","metadata":false},{"id":66723,"structure_id":14832,"section_number":"3.2-2204","catch_line":"Powers and duties of Small Grains Board","url":"\/3.2-2204\/","token":"3.2\/II\/B\/22\/3.2-2204","metadata":false},{"id":71046,"structure_id":14832,"section_number":"3.2-2205","catch_line":"Referenda","url":"\/3.2-2205\/","token":"3.2\/II\/B\/22\/3.2-2205","metadata":false},{"id":83521,"structure_id":14832,"section_number":"3.2-2206","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-2206\/","token":"3.2\/II\/B\/22\/3.2-2206","metadata":false},{"id":80269,"structure_id":14832,"section_number":"3.2-2207","catch_line":"Question to be printed on ballots","url":"\/3.2-2207\/","token":"3.2\/II\/B\/22\/3.2-2207","metadata":false},{"id":57151,"structure_id":14832,"section_number":"3.2-2208","catch_line":"Persons eligible to vote","url":"\/3.2-2208\/","token":"3.2\/II\/B\/22\/3.2-2208","metadata":false},{"id":56705,"structure_id":14832,"section_number":"3.2-2209","catch_line":"Referenda results; action of Governor","url":"\/3.2-2209\/","token":"3.2\/II\/B\/22\/3.2-2209","metadata":false},{"id":63772,"structure_id":14832,"section_number":"3.2-2210","catch_line":"Production areas designated","url":"\/3.2-2210\/","token":"3.2\/II\/B\/22\/3.2-2210","metadata":false},{"id":71935,"structure_id":14832,"section_number":"3.2-2211","catch_line":"Virginia Small Grains Fund established","url":"\/3.2-2211\/","token":"3.2\/II\/B\/22\/3.2-2211","metadata":false},{"id":84192,"structure_id":14832,"section_number":"3.2-2212","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-2212\/","token":"3.2\/II\/B\/22\/3.2-2212","metadata":false},{"id":78181,"structure_id":14832,"section_number":"3.2-2213","catch_line":"Records to be kept by handlers","url":"\/3.2-2213\/","token":"3.2\/II\/B\/22\/3.2-2213","metadata":false},{"id":57028,"structure_id":14832,"section_number":"3.2-2214","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-2214\/","token":"3.2\/II\/B\/22\/3.2-2214","metadata":false}],"previous_section":{"id":71935,"structure_id":14832,"section_number":"3.2-2211","catch_line":"Virginia Small Grains Fund established","url":"\/3.2-2211\/","token":"3.2\/II\/B\/22\/3.2-2211","metadata":false},"next_section":{"id":78181,"structure_id":14832,"section_number":"3.2-2213","catch_line":"Records to be kept by handlers","url":"\/3.2-2213\/","token":"3.2\/II\/B\/22\/3.2-2213","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2212\/","history_text":"

This law was first created in 1991. The record of its establishment is cataloged in chapter 587 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 1991 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 1992, chapter 776; in 2008, chapter 860<\/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\/"}],"permalink":{"id":195065,"object_type":"law","relational_id":84192,"identifier":"3.2-2212","token":"3.2\/II\/B\/22\/3.2-2212","url":"\/3.2-2212\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2212\/","token":"3.2\/II\/B\/22\/3.2-2212","dublin_core":{"Title":"Collection and disposition of assessment by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2212","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every handler<\/span> shall deduct from payments made to the producer<\/span> for small grains<\/span> the amount of the assessment levied thereon and shall remit such assessment to the Tax Commissioner<\/span> pursuant to this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A report to the Tax Commissioner<\/span> shall be on forms prescribed and furnished by the Tax Commissioner<\/span>; shall be a statement of the gross volume of small grains<\/span> handled by the handler<\/span>; and shall be filed with the Tax Commissioner<\/span> covering small grains<\/span> handled during the preceding period, as set forth by the Tax Commissioner<\/span>. The Tax Commissioner<\/span> shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Small Grains<\/span> Association and the Small Grains<\/span> Board<\/span>. The assessment levied on small grains<\/span> shall be due and payable by the handler<\/span> on the same day as the report is due. The assessment shall be paid to the Tax Commissioner<\/span> and be promptly paid into the state treasury to the credit of the Virginia Small Grains<\/span> Fund. The Tax Commissioner<\/span> shall not assess a fee in the collection of the fee assessment. The Tax Commissioner<\/span> shall provide annually during the first calendar quarter of each year a listing of all handlers<\/span> who paid an assessment during the previous calendar year. <\/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 3.2-2212)\n\nA. Every handler shall deduct from payments made to the producer for small\ngrains the amount of the assessment levied thereon and shall remit such\nassessment to the Tax Commissioner pursuant to this chapter.\n\nB. A report to the Tax Commissioner shall be on forms prescribed and furnished\nby the Tax Commissioner; shall be a statement of the gross volume of small\ngrains handled by the handler; and shall be filed with the Tax Commissioner\ncovering small grains handled during the preceding period, as set forth by the\nTax Commissioner. The Tax Commissioner shall set forth the filing date or dates\nfor reports and assessments and the period to be covered after consultation with\nthe Virginia Small Grains Association and the Small Grains Board. The assessment\nlevied on small grains shall be due and payable by the handler on the same day\nas the report is due. The assessment shall be paid to the Tax Commissioner and\nbe promptly paid into the state treasury to the credit of the Virginia Small\nGrains Fund. The Tax Commissioner shall not assess a fee in the collection of\nthe fee assessment. The Tax Commissioner shall provide annually during the first\ncalendar quarter of each year a listing of all handlers who paid an assessment\nduring the previous calendar year.\n\nC. Any assessment that is not paid when due shall be collected pursuant to\n§ 3.2-1102.\n\nHISTORY: 1991, c. 587, \u00a7 3.1-684.53; 1992, c. 776; 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}}