                                 CODE OF VIRGINIA

COLLECTION AND DISPOSITION OF TAX; REPORTS (§ 3.2-2408)

Every grower shall pay the excise taxes on bright flue-cured and all type 21
dark-fired tobacco to the warehouse or handler where and when the tobacco is
first sold. Each warehouse or handler is designated an agent of the Department
for the purpose of collecting such excise tax. The tax shall be paid to the
Department, to the credit of the Tobacco Board, on or before the tenth day of
the month following its collection. Taxes paid on bright flue-cured tobacco
shall be promptly paid into the state treasury to the credit of the Bright
Flue-Cured Tobacco Promotion Fund and taxes paid on type 21 dark-fired tobacco
shall be promptly paid into the state treasury to the credit of the Dark-Fired
Tobacco Promotion Fund.

HISTORY: Code 1950, § 3-250; 1966, c. 702, § 3.1-329; 2002, c. 57; 2008, c.
860; 2012, cc. 803, 835.