§ 3.2-2408. (Effective October 1, 2008) Collection and disposition of tax; reports.
Every grower shall pay the excise tax on bright flue-cured 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 Bright Flue-Cured Tobacco Board, on or before the 10th day of the month following its collection, and promptly paid into the state treasury to the credit of the Bright Flue-Cured Tobacco Promotion Fund.
(Code 1950, § 3-250; 1966, c. 702, § 3.1-329; 2002, c. 57; 2008, c. 860.)
Sections: Previous 3.2-2400 3.2-2401 3.2-2402 3.2-2403 3.2-2404 3.2-2405 3.2-2406 3.2-2407 3.2-2408 3.2-2409 3.2-2410 3.2-2411 NextLast modified: April 16, 2009