                                 CODE OF VIRGINIA

COLLECTION AND DISPOSITION OF ASSESSMENT BY HANDLER; REPORTS (§ 3.2-1306)

A. Beginning January 1, 2019, and ending July 1, 2028, every handler shall
deduct 50 cents ($0.50) per head from the proceeds of sale owed to the
respective owners of all cattle and calves when sold in the Commonwealth, with
the exception of dairy cows going back to farms for milk, animals selling for
less than $100 per head, or cattle of any type weighing 99 pounds or less. The
handler shall remit such assessments to the Tax Commissioner on or before the
last day of each month in which the handler sells cattle.

B. Every handler shall complete reports on forms furnished by the Tax
Commissioner and submit such reports to the Tax Commissioner along with the
assessments collected pursuant to subsection A. Each report shall include a
statement of the number of cattle handled and the amount of money collected, and
any other information deemed necessary by the Tax Commissioner to carry out his
functions. Notwithstanding the provisions of &#xA7; 58.1-3, upon request, the
Tax Commissioner is authorized to provide the Board with a list of taxpayers and
amounts paid.

C. Any assessment that is not paid when due shall be collected pursuant to
&#xA7; 3.2-1102.

D. Any producer from whom an assessment has been collected pursuant to
subsection A who is dissatisfied with the assessment and the Board&#8217;s use
of the assessment may, within 90 days of the collection of the assessment, make
a written demand with documented proof of sale for a refund of the assessment
from the Board. The Board shall refund such assessments within 90 days of
receiving a written demand for a refund.

HISTORY: 1970, c. 310, §§ 3.1-796.25, 3.1-796.26; 1978, c. 540; 1983, c. 375;
1985, c. 237; 2008, c. 860; 2011, c. 158; 2018, c. 469; 2023, cc. 262, 263.