{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2410.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2410.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2410.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2410.html"}],"law_id":74421,"edition_id":1,"section_id":74421,"structure_id":15156,"section_number":"3.2-2410","catch_line":"Collection of unpaid assessment and interest thereon","history":"Code 1950, \u00a7 3-252; 1966, c. 702, \u00a7 3.1-331; 2002, c. 57; 2008, c. 860; 2012, cc. 803, 835; 2017, cc. 8, 66.","full_text":"If the assessment imposed by this chapter is not paid when due or any funds collected by a warehouse or handler are not remitted to the Tobacco Board as required in this chapter, the amount due shall bear interest at the rate of one percent per month from the due date until payment.\n\t\tIf any person defaults in any payment of the assessment or interest thereon, or fails to remit any funds collected to the Tobacco Board, the amount shall be collected by civil action in the name of the Commonwealth at the relation of the Tobacco Board, and the person adjudged in default shall pay the cost of such action. The Attorney General, at the request of the Tobacco Board, shall institute action for the collection of the amount of any assessment past due under this chapter, including interest thereon.\n\t\tThe Tobacco Board, in its discretion, may waive or remit such interest, or a portion thereof, for good cause shown. In determining whether to waive interest charges or request a civil action, the Board shall consider any history of previous violations, the seriousness of the violation, and the good faith demonstrated in any attempt to achieve compliance with the chapter after notice of the violation.","order_by":null,"text":{"0":{"id":267444,"text":"If the assessment imposed by this chapter is not paid when due or any funds collected by a warehouse or handler are not remitted to the Tobacco Board as required in this chapter, the amount due shall bear interest at the rate of one percent per month from the due date until payment.\n\t\tIf any person defaults in any payment of the assessment or interest thereon, or fails to remit any funds collected to the Tobacco Board, the amount shall be collected by civil action in the name of the Commonwealth at the relation of the Tobacco Board, and the person adjudged in default shall pay the cost of such action. The Attorney General, at the request of the Tobacco Board, shall institute action for the collection of the amount of any assessment past due under this chapter, including interest thereon.\n\t\tThe Tobacco Board, in its discretion, may waive or remit such interest, or a portion thereof, for good cause shown. In determining whether to waive interest charges or request a civil action, the Board shall consider any history of previous violations, the seriousness of the violation, and the good faith demonstrated in any attempt to achieve compliance with the chapter after notice of the violation.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2410\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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>; in 2017, chapters 8<\/a> and 66<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":195181,"object_type":"law","relational_id":74421,"identifier":"3.2-2410","token":"3.2\/II\/B\/24\/3.2-2410","url":"\/3.2-2410\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2410\/","token":"3.2\/II\/B\/24\/3.2-2410","dublin_core":{"Title":"Collection of unpaid assessment and interest thereon","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2410","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the assessment imposed by this chapter is not paid when due or any funds collected by a warehouse<\/span> or handler<\/span> are not remitted to the Tobacco Board<\/span> as required in this chapter, the amount due shall bear interest at the rate of one percent per month from the due date until payment.\n\t\tIf any person defaults<\/span> in any payment of the assessment or interest thereon, or fails to remit any funds collected to the Tobacco Board<\/span>, the amount shall be collected by civil action<\/span> in the name of the Commonwealth at the relation of the Tobacco Board<\/span>, and the person adjudged in default<\/span> shall pay the cost of such action. The Attorney General<\/span>, at the request of the Tobacco Board<\/span>, shall institute action for the collection of the amount of any assessment past due under this chapter, including interest thereon.\n\t\tThe Tobacco Board<\/span>, in its discretion, may waive<\/span> or remit such interest, or a portion thereof, for good cause shown. In determining whether to waive<\/span> interest charges or request a civil action<\/span>, the Board<\/span> shall consider any history of previous violations, the seriousness of the violation, and the good faith demonstrated in any attempt to achieve compliance with the chapter after notice of the violation.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF UNPAID ASSESSMENT AND INTEREST THEREON (\u00a7 3.2-2410)\n\nIf the assessment imposed by this chapter is not paid when due or any funds\ncollected by a warehouse or handler are not remitted to the Tobacco Board as\nrequired in this chapter, the amount due shall bear interest at the rate of one\npercent per month from the due date until payment.\n\t\tIf any person defaults in any payment of the assessment or interest thereon,\nor fails to remit any funds collected to the Tobacco Board, the amount shall be\ncollected by civil action in the name of the Commonwealth at the relation of the\nTobacco Board, and the person adjudged in default shall pay the cost of such\naction. The Attorney General, at the request of the Tobacco Board, shall\ninstitute action for the collection of the amount of any assessment past due\nunder this chapter, including interest thereon.\n\t\tThe Tobacco Board, in its discretion, may waive or remit such interest, or a\nportion thereof, for good cause shown. In determining whether to waive interest\ncharges or request a civil action, the Board shall consider any history of\nprevious violations, the seriousness of the violation, and the good faith\ndemonstrated in any attempt to achieve compliance with the chapter after notice\nof the violation.\n\nHISTORY: Code 1950, \u00a7 3-252; 1966, c. 702, \u00a7 3.1-331; 2002, c. 57; 2008, c.\n860; 2012, cc. 803, 835; 2017, 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}}