§ 3.1-275.3. (Repealed effective October 1, 2008) Inspection fee
A. Any person who first introduces lawn and turf seed for sale in the Commonwealth shall pay annually to the Commissioner by January 31 following the calendar year in which the sale occurred, an inspection fee of three-tenths of one percent of the gross sales receipts for lawn and turf seed sold by that person in the Commonwealth during that calendar year. The minimum inspection fee shall be thirty-five dollars per person per calendar year; provided that for the period July 1, 1994, through December 31, 1994, the minimum inspection fee shall be seventeen dollars and fifty cents per person.
B. The Commissioner or his agent shall notify any person governed by subsection A of this section who has not paid to the Commissioner the required inspection fee by the date specified in subsection A of this section and grant a grace period of fifteen working days from issuance of notification for the person to pay the inspection fee without penalty. If the person fails to pay the inspection fee by the fifteenth day of the grace period, the person shall pay a late fee of ten percent of the inspection fee due or fifty dollars, whichever is greater. The late fee amount shall be in addition to the inspection fee amount. The Commissioner or his agent may take other action as provided for in this article in addition to the assessment of the late fee.
C. Any person required to pay an inspection fee under subsection A of this section shall use generally accepted accounting principles that indicate accurately in his records the gross sales receipts for seed sold by him in the Commonwealth. The Commissioner or his agent may inspect the sales records of the person required to pay the inspection fee.
(1994, c. 577.)Sections: Previous 3.1-271.1 3.1-272 3.1-273 3.1-274 3.1-275 3.1-275.1 3.1-275.2 3.1-275.3 3.1-275.4 3.1-275.5 3.1-275.6 3.1-275.7 3.1-276 3.1-277 3.1-278 Next
Last modified: April 2, 2009