{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2408.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2408.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2408.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2408.html"}],"law_id":65924,"edition_id":1,"section_id":65924,"structure_id":15156,"section_number":"3.2-2408","catch_line":"Collection and disposition of tax; reports","history":"Code 1950, \u00a7 3-250; 1966, c. 702, \u00a7 3.1-329; 2002, c. 57; 2008, c. 860; 2012, cc. 803, 835.","full_text":"Every grower shall pay the excise taxes on bright flue-cured and all type 21 dark-fired tobacco to the warehouse or handler where and when the tobacco is first sold. Each warehouse or handler is designated an agent of the Department for the purpose of collecting such excise tax. The tax shall be paid to the Department, to the credit of the Tobacco Board, on or before the tenth day of the month following its collection. Taxes paid on bright flue-cured tobacco shall be promptly paid into the state treasury to the credit of the Bright Flue-Cured Tobacco Promotion Fund and taxes paid on type 21 dark-fired tobacco shall be promptly paid into the state treasury to the credit of the Dark-Fired Tobacco Promotion Fund.","order_by":null,"text":{"0":{"id":239572,"text":"Every grower shall pay the excise taxes on bright flue-cured and all type 21 dark-fired tobacco to the warehouse or handler where and when the tobacco is first sold. Each warehouse or handler is designated an agent of the Department for the purpose of collecting such excise tax. The tax shall be paid to the Department, to the credit of the Tobacco Board, on or before the tenth day of the month following its collection. Taxes paid on bright flue-cured tobacco shall be promptly paid into the state treasury to the credit of the Bright Flue-Cured Tobacco Promotion Fund and taxes paid on type 21 dark-fired tobacco shall be promptly paid into the state treasury to the credit of the Dark-Fired Tobacco Promotion Fund.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2408\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 2002, chapter 57<\/a>; in 2008, chapter 860<\/a>; in 2012, chapters 803<\/a> and 835<\/a>.<\/p>","references":[{"id":79008,"section_number":"3.2-1102","catch_line":"Collection of delinquent assessments; civil action","order_by":null,"url":"\/3.2-1102\/"}],"refers_to":false,"permalink":{"id":195173,"object_type":"law","relational_id":65924,"identifier":"3.2-2408","token":"3.2\/II\/B\/24\/3.2-2408","url":"\/3.2-2408\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2408\/","token":"3.2\/II\/B\/24\/3.2-2408","dublin_core":{"Title":"Collection and disposition of tax; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2408","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every grower<\/span> shall pay the excise taxes on bright flue-cured and all type 21 dark-fired tobacco to the warehouse<\/span> or handler<\/span> where and when the tobacco is first sold. Each warehouse<\/span> or handler<\/span> is designated an agent of the Department<\/span> for the purpose of collecting such excise tax. The tax shall be paid to the Department<\/span>, to the credit of the Tobacco Board<\/span>, on or before the tenth day of the month following its collection. Taxes paid on bright flue-cured tobacco shall be promptly paid into the state treasury to the credit of the Bright Flue-Cured Tobacco Promotion Fund and taxes paid on type 21 dark-fired tobacco shall be promptly paid into the state treasury to the credit of the Dark-Fired Tobacco Promotion Fund.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION AND DISPOSITION OF TAX; REPORTS (\u00a7 3.2-2408)\n\nEvery grower shall pay the excise taxes on bright flue-cured and all type 21\ndark-fired tobacco to the warehouse or handler where and when the tobacco is\nfirst sold. Each warehouse or handler is designated an agent of the Department\nfor the purpose of collecting such excise tax. The tax shall be paid to the\nDepartment, to the credit of the Tobacco Board, on or before the tenth day of\nthe month following its collection. Taxes paid on bright flue-cured tobacco\nshall be promptly paid into the state treasury to the credit of the Bright\nFlue-Cured Tobacco Promotion Fund and taxes paid on type 21 dark-fired tobacco\nshall be promptly paid into the state treasury to the credit of the Dark-Fired\nTobacco Promotion Fund.\n\nHISTORY: Code 1950, \u00a7 3-250; 1966, c. 702, \u00a7 3.1-329; 2002, c. 57; 2008, c.\n860; 2012, cc. 803, 835.","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}}