Code of Virginia - Title 3.2 Agriculture, Animal Care, And Food - Chapter 25 Dark-Fired Tobacco Board

3.2-2500 (Effective October 1, 2008) Definitions.
As used in this chapter, unless the context requires a different meaning: "Grower" means any person actually engaged in the growing and producing of type ...

3.2-2501 (Effective October 1, 2008) Dark-Fired Tobacco Board; composition and appointment of members...
The Dark-Fired Tobacco Board is continued within the Department. The Dark-Fired Tobacco Board shall consist of five members representing as nearly as possible each important ...

3.2-2502 (Effective October 1, 2008) Dark-Fired Tobacco Board membership terms.
The terms for appointments to the Dark-Fired Tobacco Board shall be for four years. The Governor shall fill any vacancy occurring before the expiration of ...

3.2-2503 (Effective October 1, 2008) Dark-Fired Tobacco Board officers and compensation.
A. The Dark-Fired Tobacco Board shall elect one of its members as chairman and such other officers as deemed appropriate. B. Members of the Dark-Fired ...

3.2-2504 (Effective October 1, 2008) Powers and duties of Dark-Fired Tobacco Board.
A. All funds levied and collected under this chapter shall be administered by the Dark-Fired Tobacco Board. B. The Dark-Fired Tobacco Board shall plan and ...

3.2-2505 (Effective October 1, 2008) Levy of excise tax.
An excise tax of 20 cents ($0.20) per 100 pounds is levied on all type 21 dark-fired tobacco that is harvested in the Commonwealth and ...

3.2-2506 (Effective October 1, 2008) Virginia Dark-Fired Tobacco Promotion Fund established.
There is hereby created in the state treasury a special nonreverting fund to be known as the Virginia Dark-Fired Tobacco Promotion Fund, hereafter referred to ...

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. ...

3.2-2508 (Effective October 1, 2008) Records to be kept by warehouse and handler.
Each warehouse or handler shall keep a complete record of the excise tax collected by him and shall preserve such record for a period of ...

3.2-2509 (Effective October 1, 2008) Collection of unpaid excise tax and interest thereon.
If the tax imposed by this chapter is not paid when due or any funds collected by a warehouse are not remitted to the Dark-Fired ...

3.2-2510 (Effective October 1, 2008) Violation a misdemeanor.
It is a Class 1 misdemeanor for any person knowingly to violate any provision of this chapter. (Code 1950, § 3-239.10; 1964, c. 306; 1966, ...