                                 CODE OF VIRGINIA

COLLECTION AND DISPOSITION OF ASSESSMENT BY HANDLER; REPORTS (§ 3.2-2212)

A. Every handler shall deduct from payments made to the producer for small
grains 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; shall be a statement of the gross volume of small
grains handled by the handler; and shall be filed with the Tax Commissioner
covering small grains 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 Small Grains Association and the Small Grains Board. The assessment
levied on small grains 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 Small
Grains Fund. The Tax Commissioner shall not assess a fee in the collection of
the fee assessment. The Tax Commissioner shall provide annually during the first
calendar quarter of each year a listing of all handlers who paid an assessment
during the previous calendar year.

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

HISTORY: 1991, c. 587, § 3.1-684.53; 1992, c. 776; 2008, c. 860.