§ 3.1-684.53. (Repealed effective October 1, 2008) Handler to deduct assessment from payment to farmer; report an...
For the purpose of carrying out the provisions of this chapter, the processor, dealer, shipper, county buyer, exporter or any other business entity, hereinafter referred to as "the handler," of small grains who purchases from the farmer, shall deduct from payments made to the farmer for small grains, the amount of the assessment levied thereon and shall remit such assessment to the Virginia Tax Commissioner in the manner and at the time hereinafter provided. "Handler" also means any person, public or private corporation, the Federal Commodity Credit Corporation, or any association or partnership buying, accepting for shipment, or otherwise acquiring property in small grains from a producer, and shall include a mortgagee, pledgee, lienor, or other person, public or private, having a claim against the producer, when the actual or constructive possession of such small grains is taken as part payment or in satisfaction of such mortgage, pledge, lien, or claim. A farmer who transports and sells his small grains out of the Commonwealth is considered the handler. 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 which has been 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 Virginia Tax Commissioner. The Tax Commissioner shall set forth the filing date or dates for reports and assessments and the period or periods to be covered after consultation with the 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. Such 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.
(1991, c. 587; 1992, c. 776.)
Sections: Previous 3.1-684.44 3.1-684.45 3.1-684.46 3.1-684.47 3.1-684.48 3.1-684.49 3.1-684.50 3.1-684.51 3.1-684.52 3.1-684.53 3.1-684.54 3.1-684.55 3.1-684.56 3.1-684.57 3.1-684.58 NextLast modified: April 2, 2009