§ 3.1-312. (Repealed effective October 1, 2008) Payment of tax
The excise tax levied by this article shall be paid by each grower to the warehouse at which the tobacco is first sold at the time of such sale. Each warehouse is hereby designated an agent of the Board for the purpose of collecting such excise tax. Such tax shall be paid to the Board on or before the tenth day of the month following its collection, and by it promptly paid into the state treasury to the credit of the Virginia Dark-Fired Tobacco Promotion Fund, hereinafter created.
(Code 1950, § 3-239.5; 1964, c. 306; 1966, c. 702.)
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