{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2406.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2406.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2406.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2406.html"}],"law_id":57828,"edition_id":1,"section_id":57828,"structure_id":15156,"section_number":"3.2-2406","catch_line":"Collection of assessment","history":"Code 1950, \u00a7 3-249; 1960, c. 47; 1966, c. 702, \u00a7 3.1-328; 1970, c. 408; 1974, c. 74; 1980, c. 87; 1990, c. 523; 2008, c. 860; 2012, cc. 803, 835; 2017, cc. 8, 66.","full_text":"An assessment of 40 cents ($0.40) per 100 pounds shall be collected on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower and shall be payable by the grower.","order_by":null,"text":{"0":{"id":211756,"text":"An assessment of 40 cents ($0.40) per 100 pounds shall be collected on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower and shall be payable by the grower.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15156,"edition_id":1,"name":"Tobacco Board","identifier":"24","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:52:35","date_modified":"2026-06-26 03:52:35","permalink":{"id":195139,"object_type":"structure","relational_id":15156,"identifier":"24","token":"3.2\/II\/B\/24","url":"\/3.2\/II\/B\/24\/","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":58302,"structure_id":15156,"section_number":"3.2-2400","catch_line":"Definitions","url":"\/3.2-2400\/","token":"3.2\/II\/B\/24\/3.2-2400","metadata":false},{"id":78325,"structure_id":15156,"section_number":"3.2-2401","catch_line":"Tobacco Board; composition and appointment of members","url":"\/3.2-2401\/","token":"3.2\/II\/B\/24\/3.2-2401","metadata":false},{"id":60019,"structure_id":15156,"section_number":"3.2-2402","catch_line":"Production areas designated","url":"\/3.2-2402\/","token":"3.2\/II\/B\/24\/3.2-2402","metadata":false},{"id":57730,"structure_id":15156,"section_number":"3.2-2403","catch_line":"Repealed","url":"\/3.2-2403\/","token":"3.2\/II\/B\/24\/3.2-2403","metadata":false},{"id":71818,"structure_id":15156,"section_number":"3.2-2405","catch_line":"Powers and duties of the Tobacco Board","url":"\/3.2-2405\/","token":"3.2\/II\/B\/24\/3.2-2405","metadata":false},{"id":57828,"structure_id":15156,"section_number":"3.2-2406","catch_line":"Collection of assessment","url":"\/3.2-2406\/","token":"3.2\/II\/B\/24\/3.2-2406","metadata":false},{"id":67614,"structure_id":15156,"section_number":"3.2-2407","catch_line":"Bright Flue-Cured Tobacco Promotion Fund established","url":"\/3.2-2407\/","token":"3.2\/II\/B\/24\/3.2-2407","metadata":false},{"id":74452,"structure_id":15156,"section_number":"3.2-2407.1","catch_line":"Dark-Fired Tobacco Promotion Fund established","url":"\/3.2-2407.1\/","token":"3.2\/II\/B\/24\/3.2-2407.1","metadata":false},{"id":65924,"structure_id":15156,"section_number":"3.2-2408","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-2408\/","token":"3.2\/II\/B\/24\/3.2-2408","metadata":false},{"id":72259,"structure_id":15156,"section_number":"3.2-2409","catch_line":"Records to be kept by warehouse and handler","url":"\/3.2-2409\/","token":"3.2\/II\/B\/24\/3.2-2409","metadata":false},{"id":74421,"structure_id":15156,"section_number":"3.2-2410","catch_line":"Collection of unpaid assessment and interest thereon","url":"\/3.2-2410\/","token":"3.2\/II\/B\/24\/3.2-2410","metadata":false},{"id":80150,"structure_id":15156,"section_number":"3.2-2411","catch_line":"Violation a misdemeanor","url":"\/3.2-2411\/","token":"3.2\/II\/B\/24\/3.2-2411","metadata":false}],"previous_section":{"id":71818,"structure_id":15156,"section_number":"3.2-2405","catch_line":"Powers and duties of the Tobacco Board","url":"\/3.2-2405\/","token":"3.2\/II\/B\/24\/3.2-2405","metadata":false},"next_section":{"id":67614,"structure_id":15156,"section_number":"3.2-2407","catch_line":"Bright Flue-Cured Tobacco Promotion Fund established","url":"\/3.2-2407\/","token":"3.2\/II\/B\/24\/3.2-2407","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2406\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1960, chapter 47; in 1966, chapter 702; in 1970, chapter 408; in 1974, chapter 74; in 1980, chapter 87; in 1990, chapter 523; in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0860\">860<\/a>; in 2012, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0803\">803<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0835\">835<\/a>; in 2017, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0008\">8<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0066\">66<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":195161,"object_type":"law","relational_id":57828,"identifier":"3.2-2406","token":"3.2\/II\/B\/24\/3.2-2406","url":"\/3.2-2406\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2406\/","token":"3.2\/II\/B\/24\/3.2-2406","dublin_core":{"Title":"Collection of assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2406","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>An assessment of 40 cents ($0.40) per 100 pounds shall be collected on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the <span class=\"dictionary\">grower<\/span> and shall be payable by the <span class=\"dictionary\">grower<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION OF ASSESSMENT (\u00a7 3.2-2406)\n\nAn assessment of 40 cents ($0.40) per 100 pounds shall be collected on all\nbright flue-cured and type 21 dark-fired tobaccos that are harvested in the\nCommonwealth and sold by the grower and shall be payable by the grower.\n\nHISTORY: Code 1950, \u00a7 3-249; 1960, c. 47; 1966, c. 702, \u00a7 3.1-328; 1970, c.\n408; 1974, c. 74; 1980, c. 87; 1990, c. 523; 2008, c. 860; 2012, cc. 803, 835;\n2017, cc. 8, 66.","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}}