                                 CODE OF VIRGINIA

COLLECTION AND DISPOSITION OF ASSESSMENT BY HANDLER; REPORTS (§ 3.2-2112)

A. Every handler shall deduct the assessment authorized under this chapter from
the proceeds of sale owed by him to the respective owners for all sheep sold in
the Commonwealth. Any handler purchasing sheep in the Commonwealth for resale
within 10 days shall be exempt from the assessment on the subsequent sale. The
handler shall remit the assessment to the Tax Commissioner on or before the last
day of the month following the end of each calendar quarter.

B. Every handler shall complete reports on forms furnished by the Tax
Commissioner, submit such reports to the Tax Commissioner along with the
assessments 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.
Each report shall include a statement of the number of sheep that have been
handled; the amount of money that has been collected; and any other information
deemed necessary by the Tax Commissioner to carry out his duties under this
chapter. Notwithstanding the provisions of &#xA7; 58.1-3, upon request, the Tax
Commissioner is authorized to provide the Sheep Industry Board with a list of
assessment payers and amounts paid.

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

HISTORY: 1995, c. 691, §§ 3.1-1077, 3.1-1078; 2008, c. 860.