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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>64596</law_id><section_number>3.2-1719</section_number><catch_line>Collection and disposition of assessment by manufacturer; report</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>3.2-1722</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="3.2">Agriculture, Animal Care, and Food</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Boards, Councils, Foundations, and Commissions</unit><unit label="part" level="3" order_by="1" identifier="B">Commodity Boards</unit><unit label="chapter" level="4" order_by="1" identifier="17">Horse Industry Board</unit><unit label="article" level="5" order_by="1" identifier="3">Equine Feed Assessment</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Every <span class="dictionary">manufacturer</span> shall collect an assessment of $3 per ton or $0.075 per 50-pound bag of <span class="dictionary">manufactured equine feed</span> he sells in the Commonwealth and on any <span class="dictionary">manufactured equine feed</span> he imports for sale in the Commonwealth and shall remit such assessment to the <span class="dictionary">Department</span> annually. The <span class="dictionary">Department</span> shall promptly pay the assessments into the state treasury to the credit of the Virginia Horse Industry Promotion and Development Fund. <a id="paragraph-235135" class="section-permalink" href="https://vacode.org/3.2-1719/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Every <span class="dictionary">manufacturer</span> shall complete, on forms furnished by the <span class="dictionary">Department</span>, an annual report of the total tonnage of <span class="dictionary">manufactured equine feed</span> he sold and imported into the Commonwealth. Such reports shall be submitted to the <span class="dictionary">Department</span> along with the assessments submitted pursuant to subsection A. The reporting year for <span class="dictionary">manufactured equine feed</span> shall be January 1 through December 31. <a id="paragraph-235136" class="section-permalink" href="https://vacode.org/3.2-1719/#B"><i class="fa fa-link"/></a></p></section>
						<section id="C"><p><span class="prefix-number">C.</span> All assessments collected under this section shall be paid to the <span class="dictionary">Department</span> by February 1 for the preceding calendar year. <a id="paragraph-235137" class="section-permalink" href="https://vacode.org/3.2-1719/#C"><i class="fa fa-link"/></a></p></section></text><history>2005, cc. 497, 588, &#xA7; 3.1-22.74; 2008, c. 860.</history><metadata></metadata></law>
