{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2312.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2312.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2312.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2312.html"}],"law_id":83746,"edition_id":1,"section_id":83746,"structure_id":14305,"section_number":"3.2-2312","catch_line":"Collection and disposition of assessment by handler; reports","history":"1970, c. 431, \u00a7 3.1-684.14; 1982, c. 603; 1987, c. 476; 1990, c. 183; 1992, c. 124; 2008, c. 860; 2024, c. 149.","full_text":"A\n\nEvery handler shall deduct from payments made to the producer for soybeans an assessment at a rate of one half of one percent of the net market price per bushel and shall remit such assessment to the Tax Commissioner pursuant to this chapter. The handler shall also deduct from payments made to the producer for soybeans any national assessment that shall be approved under federal law to supersede the state law and shall remit such assessment to the Tax Commissioner pursuant to this chapter. The Tax Commissioner shall provide to the Soybean Board copies of excise tax returns and other information as may be necessary for the Soybean Board to comply with Virginia and federal soybean assessment programs.B\n\nA report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner, and shall be a statement of the gross volume of soybeans handled by the handler and shall be filed with the Tax Commissioner by the date or dates as set forth by the Tax Commissioner covering soybeans 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 or periods to be covered after consultation with the Virginia Soybean Association and Soybean Board. The assessment levied on soybeans shall be due 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 Soybean Fund.C\n\nAny assessment that is not paid when due shall be collected pursuant to § 3.2-1102.","order_by":null,"text":{"0":{"id":300226,"text":"Every handler shall deduct from payments made to the producer for soybeans an assessment at a rate of one half of one percent of the net market price per bushel and shall remit such assessment to the Tax Commissioner pursuant to this chapter. The handler shall also deduct from payments made to the producer for soybeans any national assessment that shall be approved under federal law to supersede the state law and shall remit such assessment to the Tax Commissioner pursuant to this chapter. The Tax Commissioner shall provide to the Soybean Board copies of excise tax returns and other information as may be necessary for the Soybean Board to comply with Virginia and federal soybean assessment programs.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":300227,"text":"A report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner, and shall be a statement of the gross volume of soybeans handled by the handler and shall be filed with the Tax Commissioner by the date or dates as set forth by the Tax Commissioner covering soybeans 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 or periods to be covered after consultation with the Virginia Soybean Association and Soybean Board. The assessment levied on soybeans shall be due 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 Soybean Fund.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":300228,"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":14305,"edition_id":1,"name":"Soybean Board","identifier":"23","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:47:40","date_modified":"2026-06-26 03:47:40","permalink":{"id":195077,"object_type":"structure","relational_id":14305,"identifier":"23","token":"3.2\/II\/B\/23","url":"\/3.2\/II\/B\/23\/","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":73446,"structure_id":14305,"section_number":"3.2-2300","catch_line":"Definitions","url":"\/3.2-2300\/","token":"3.2\/II\/B\/23\/3.2-2300","metadata":false},{"id":79568,"structure_id":14305,"section_number":"3.2-2301","catch_line":"Soybean Board; composition and appointment of members","url":"\/3.2-2301\/","token":"3.2\/II\/B\/23\/3.2-2301","metadata":false},{"id":59578,"structure_id":14305,"section_number":"3.2-2302","catch_line":"Soybean Board membership terms","url":"\/3.2-2302\/","token":"3.2\/II\/B\/23\/3.2-2302","metadata":false},{"id":61640,"structure_id":14305,"section_number":"3.2-2303","catch_line":"Soybean Board officers and compensation","url":"\/3.2-2303\/","token":"3.2\/II\/B\/23\/3.2-2303","metadata":false},{"id":55585,"structure_id":14305,"section_number":"3.2-2304","catch_line":"Powers and duties of Soybean Board","url":"\/3.2-2304\/","token":"3.2\/II\/B\/23\/3.2-2304","metadata":false},{"id":67378,"structure_id":14305,"section_number":"3.2-2305","catch_line":"Referenda","url":"\/3.2-2305\/","token":"3.2\/II\/B\/23\/3.2-2305","metadata":false},{"id":59881,"structure_id":14305,"section_number":"3.2-2306","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-2306\/","token":"3.2\/II\/B\/23\/3.2-2306","metadata":false},{"id":61554,"structure_id":14305,"section_number":"3.2-2307","catch_line":"Question to be printed on ballots","url":"\/3.2-2307\/","token":"3.2\/II\/B\/23\/3.2-2307","metadata":false},{"id":85051,"structure_id":14305,"section_number":"3.2-2308","catch_line":"Persons eligible to vote","url":"\/3.2-2308\/","token":"3.2\/II\/B\/23\/3.2-2308","metadata":false},{"id":79283,"structure_id":14305,"section_number":"3.2-2309","catch_line":"Referenda results; action of Governor","url":"\/3.2-2309\/","token":"3.2\/II\/B\/23\/3.2-2309","metadata":false},{"id":57720,"structure_id":14305,"section_number":"3.2-2310","catch_line":"Production Areas designated","url":"\/3.2-2310\/","token":"3.2\/II\/B\/23\/3.2-2310","metadata":false},{"id":86755,"structure_id":14305,"section_number":"3.2-2311","catch_line":"Virginia Soybean Fund established","url":"\/3.2-2311\/","token":"3.2\/II\/B\/23\/3.2-2311","metadata":false},{"id":83746,"structure_id":14305,"section_number":"3.2-2312","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-2312\/","token":"3.2\/II\/B\/23\/3.2-2312","metadata":false},{"id":59257,"structure_id":14305,"section_number":"3.2-2313","catch_line":"Records to be kept by handlers","url":"\/3.2-2313\/","token":"3.2\/II\/B\/23\/3.2-2313","metadata":false},{"id":79494,"structure_id":14305,"section_number":"3.2-2314","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-2314\/","token":"3.2\/II\/B\/23\/3.2-2314","metadata":false}],"previous_section":{"id":86755,"structure_id":14305,"section_number":"3.2-2311","catch_line":"Virginia Soybean Fund established","url":"\/3.2-2311\/","token":"3.2\/II\/B\/23\/3.2-2311","metadata":false},"next_section":{"id":59257,"structure_id":14305,"section_number":"3.2-2313","catch_line":"Records to be kept by handlers","url":"\/3.2-2313\/","token":"3.2\/II\/B\/23\/3.2-2313","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2312\/","history_text":"

This law was first created in 1970. The record of its establishment is cataloged in chapter 431 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 1970 \u201cActs\u201d aren\u2019t available online. It has been modified 6 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 603; in 1987, chapter 476; in 1990, chapter 183; in 1992, chapter 124; in 2008, chapter 860<\/a>; in 2024, chapter 149<\/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":195127,"object_type":"law","relational_id":83746,"identifier":"3.2-2312","token":"3.2\/II\/B\/23\/3.2-2312","url":"\/3.2-2312\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2312\/","token":"3.2\/II\/B\/23\/3.2-2312","dublin_core":{"Title":"Collection and disposition of assessment by handler; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2312","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every handler shall deduct from payments made to the producer for soybeans an assessment at a rate of one half of one percent of the net market price per bushel and shall remit such assessment to the Tax Commissioner<\/span> pursuant to this chapter. The handler shall also deduct from payments made to the producer for soybeans any national assessment that shall be approved under federal law<\/span> to supersede the state law<\/span> and shall remit such assessment to the Tax Commissioner<\/span> pursuant to this chapter. The Tax Commissioner<\/span> shall provide to the Soybean Board<\/span> copies of excise tax returns and other information as may be necessary for the Soybean Board<\/span> to comply with Virginia and federal soybean assessment programs. <\/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>, and shall be a statement of the gross volume of soybeans handled by the handler and shall be filed with the Tax Commissioner<\/span> by the date or dates as set forth by the Tax Commissioner<\/span> covering soybeans 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 or periods to be covered after consultation with the Virginia Soybean Association and Soybean Board<\/span>. The assessment levied on soybeans shall be due by the handler 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 Soybean Fund. <\/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 3.2-2312)\n\nA. Every handler shall deduct from payments made to the producer for soybeans an\nassessment at a rate of one half of one percent of the net market price per\nbushel and shall remit such assessment to the Tax Commissioner pursuant to this\nchapter. The handler shall also deduct from payments made to the producer for\nsoybeans any national assessment that shall be approved under federal law to\nsupersede the state law and shall remit such assessment to the Tax Commissioner\npursuant to this chapter. The Tax Commissioner shall provide to the Soybean\nBoard copies of excise tax returns and other information as may be necessary for\nthe Soybean Board to comply with Virginia and federal soybean assessment\nprograms.\n\nB. A report to the Tax Commissioner shall be on forms prescribed and furnished\nby the Tax Commissioner, and shall be a statement of the gross volume of\nsoybeans handled by the handler and shall be filed with the Tax Commissioner by\nthe date or dates as set forth by the Tax Commissioner covering soybeans handled\nduring the preceding period, as set forth by the Tax Commissioner. The Tax\nCommissioner shall set forth the filing date or dates for reports and\nassessments and the period or periods to be covered after consultation with the\nVirginia Soybean Association and Soybean Board. The assessment levied on\nsoybeans shall be due by the handler on the same day as the report is due. The\nassessment shall be paid to the Tax Commissioner and be promptly paid into the\nstate treasury to the credit of the Virginia Soybean Fund.\n\nC. Any assessment that is not paid when due shall be collected pursuant to\n§ 3.2-1102.\n\nHISTORY: 1970, c. 431, \u00a7 3.1-684.14; 1982, c. 603; 1987, c. 476; 1990, c. 183;\n1992, c. 124; 2008, c. 860; 2024, c. 149.","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}}