§ 3.1-1078. (Repealed effective October 1, 2008) Reports to Tax Commissioner; collection and disposition of ass...
A. Handlers shall make reports to the Tax Commissioner on forms furnished and prescribed by the Tax Commissioner. Each form shall include a statement of the number of sheep and lambs which have been handled; the amount of money which has been collected; and any other information deemed necessary by the Tax Commissioner to carry out his duties under this chapter. Notwithstanding the provisions of § 58.1-3, upon request, the Tax Commissioner is authorized to provide the Board with a list of assessment payers and amounts paid.
B. Handlers shall deduct from the proceeds of sale owed by them to the respective owners of sheep the assessment as authorized by this chapter.
C. The funds collected by the handler from proceeds of sales are due to the Tax Commissioner on or before the last day of the month following the end of each calendar quarter.
D. The handler shall keep a complete record of the number of sheep subject to payment bought by him for a period of not less than three years. Such records shall be open for inspection by the Tax Commissioner or his agents, and shall be established and maintained as required by the Tax Commissioner.
(1995, c. 691.)
Sections: Previous 3.1-1066 3.1-1067 3.1-1068 3.1-1069 3.1-1070 3.1-1071 3.1-1072 3.1-1073 3.1-1074 3.1-1075 3.1-1076 3.1-1077 3.1-1078 3.1-1079 3.1-1080 NextLast modified: April 16, 2009