§ 3.1-796.014. (Repealed effective October 1, 2008) Handler to deduct tax from payment to farmer; report and payme...
For the purpose of carrying out the provisions of this article, the packer, processor or handler, hereinafter referred to as "the handler," of any poultry product on which a tax has been levied in accordance with the provisions of this article, and who purchases from the farmer shall deduct from payments made to the farmer for any such farm product the amount of the tax levied thereon and shall remit such tax or assessment to the State Tax Commissioner in the manner and at the time hereinafter provided. The term "handler" also includes the farmer who packs, processes or performs the functions of handler for a portion or all of his products. Deductions shall be made on each purchase or separate farmer-to-handler transaction in instances where the farmer is eligible to vote as set forth in § 3.1-796.05, so long as the farmer shall remain subject to payment of the tax by his continued ownership or raising of birds equal to or in excess of the numbers specified in § 3.1-796.05. The report to the State Tax Commissioner shall be on forms prescribed and furnished by the State Tax Commissioner and shall be a statement of the gross volume of the farm product on which the tax or assessment is levied which has been packed, processed or handled by the handler and shall be filed with the Commissioner on the twentieth day of each month. The tax or assessment levied on the poultry product shall be due and payable by the handler on the same day that the report is due. Such tax or assessment shall be paid to the State Tax Commissioner and shall be promptly paid into the state treasury to the credit of the Virginia Poultry Products Fund.
Subsequent to a successful referendum among producers of a commodity, farmers or others who enter into the production of that commodity or who increase already existing production to or beyond the flock sizes hereinbefore stated for eligibility to vote in a referendum shall be required to pay the applicable tax imposed on producers who are eligible to vote in the referendum when it was held.
(1980, c. 316.)
Sections: Previous 3.1-796.07 3.1-796.08 3.1-796.09 3.1-796.010 3.1-796.011 3.1-796.012 3.1-796.013 3.1-796.014 3.1-796.015 3.1-796.016 3.1-796.017 3.1-796.018 3.1-796.019 3.1-796.020 3.1-796.1 NextLast modified: April 16, 2009