Code of Virginia - Title 3.1 Agriculture, Horticulture And Food - Section 3.1-329 (Repealed effective October 1, 2008) Time and manner of payment of excise tax

§ 3.1-329. (Repealed effective October 1, 2008) Time and manner of payment of excise tax

The excise tax levied by this article shall be paid by each grower to the warehouse or handler at which the tobacco is first sold at the time of such sale. Each warehouse or handler 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 Bright Flue-Cured Tobacco Promotion Fund.

(Code 1950, § 3-250; 1966, c. 702; 2002, c. 57.)

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Last modified: April 2, 2009