                                 CODE OF VIRGINIA

COLLECTION AND DISPOSITION OF ASSESSMENT BY HANDLER; REPORTS (§ 3.2-1412)

A. Every handler shall deduct from payments for corn made to a producer the
amount of the assessment levied thereon, and shall remit such assessment to the
Tax Commissioner pursuant to this chapter.

B. A report to the Tax Commissioner shall be on forms prescribed and furnished
by the Tax Commissioner, and shall be a statement of the gross volume of corn
handled by the handler and shall be filed with the Tax Commissioner covering
corn handled during the preceding period, as set forth by the Tax Commissioner.
The Tax Commissioner shall set forth the filing date or dates for reports and
assessments and the period to be covered after consultation with the Virginia
Grain Producers Association and Corn Board. The assessment levied on corn shall
be due and payable by the handler on the same day as the report is due. The
assessment shall be paid to the Tax Commissioner and be promptly paid into the
state treasury to the credit of the Virginia Corn Fund.

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

HISTORY: 1980, c. 395, §§ 3.1-1044, 3.1-1046; 1987, c. 476; 2008, c. 860.