                                 CODE OF VIRGINIA

DISPOSITION OF EXCISE TAX BY PRODUCER; REPORTS (§ 3.2-1215)

A. Every producer shall submit to the Tax Commissioner the excise tax levied on
apples grown in the Commonwealth in a calendar year by January 31 of the
following year. The Tax Commissioner shall promptly pay the assessments into the
Virginia state treasury to the credit of the Apple Fund.

B. Every producer shall complete reports on forms furnished by the Tax
Commissioner, submit such reports to the Tax Commissioner along with the excise
tax submitted pursuant to subsection A, and keep copies of the reports for a
period of not less than three years from the time the report was produced.
Notwithstanding the provisions of &#xA7; 58.1-3, upon request, the Tax
Commissioner shall provide to the Apple Board or the Commissioner copies of
reports submitted pursuant to this section.

HISTORY: 2005, cc. 864, 875, § 3.1-636.9; 2008, c. 860.