                                 CODE OF VIRGINIA

COLLECTION AND DISPOSITION OF TAX BY HANDLER; REPORTS (§ 3.2-1811)

A. Every handler who purchases from a producer shall deduct, from payments made
to the producer for any potatoes, a tax of two cents ($0.02) per 100 pounds of
potatoes and shall remit the tax to the Commissioner on or before the 20th day
of each month. The tax shall be paid to the Commissioner and shall be promptly
paid into the state treasury to the credit of the Virginia Potato Fund.

B. Every handler shall complete a report consisting of a statement of the gross
volume of potatoes on which the tax was levied that were packed, processed, or
handled by the handler and shall file such report with the Commissioner together
with the tax submitted pursuant to subsection A. The tax levied on potatoes
shall be due by the handler on the same day that the report is due.

HISTORY: 1982, c. 126, § 3.1-684.33; 2008, c. 860.