§ 3.2-2507. (Effective October 1, 2008) Collection and disposition of tax; reports.
Every grower shall pay the excise tax on 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 Dark-Fired Tobacco Board, on or before the tenth day of the month following its collection, and paid into the state treasury to the credit of the Virginia Dark-Fired Tobacco Promotion Fund.
(Code 1950, § 3-239.5; 1964, c. 306; 1966, c. 702, § 3.1-312; 2008, c. 860.)
Sections: Previous 3.2-2500 3.2-2501 3.2-2502 3.2-2503 3.2-2504 3.2-2505 3.2-2506 3.2-2507 3.2-2508 3.2-2509 3.2-2510 NextLast modified: April 16, 2009