Code of Virginia - Title 3.1 Agriculture, Horticulture And Food - Section 3.1-796.11:4 (Repealed effective October 1, 2008) Handler to remit tax to Tax Commissioner; report and payment o...

§ 3.1-796.11:4. (Repealed effective October 1, 2008) Handler to remit tax to Tax Commissioner; report and payment o...

A. For the purpose of carrying out the provisions of this article, the handler shall collect the tax imposed by this article from the person who purchases eggs for use or consumption in Virginia and shall remit such tax or assessment to the Tax Commissioner in the manner and at the time hereinafter provided. Reports to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner and shall be a statement of gross volume of eggs on which the tax is levied which has been packed, processed, purchased, sold, or handled by the handler and shall be filed with the Commissioner by the twentieth day of each month. A copy of the completed form shall simultaneously be filed with the Virginia Egg Board. The Tax Commissioner may disclose to the Egg Board tax information relating to the egg tax. The tax levied on eggs shall be due and payable by the handler on the same day that the report is due. Such tax shall be paid to the Tax Commissioner and after subtraction of the direct cost of the one-time cost to change the forms required by this article shall be promptly paid from the state treasury to the credit of the Virginia Egg Fund.

B. The term "handler" means any person who operates a grading station, a packer, huckster, distributor or other person who purchases, sells, or handles eggs that are used at the wholesale level for consumption in Virginia or a farmer who packs, processes or otherwise performs the functions of a handler. The term "handler" includes any person in Virginia who purchases eggs, or the liquid equivalent thereof, from anyone other than a "registered handler" for use or consumption at wholesale in Virginia.

For purposes of this article, the functions of a handler of eggs include the sale, distribution or other disposition of eggs at the wholesale level for use or consumption in Virginia regardless of where the eggs were produced or purchased.

The term "registered handler" means any person who has registered with the Tax Commissioner for receiving monthly return forms and reporting the egg promotion tax.

Every person, whether inside or outside this Commonwealth, who engages in business in the Commonwealth as a handler is required to register and to collect and pay the tax on all eggs sold or delivered to anyone other than a registered handler for storage, use or consumption in this Commonwealth. Such handlers shall maintain a certificate of registration, file returns and perform all other duties required of handlers.

Eggs shall be deemed to be "used" in Virginia if, at a Virginia location, they are incorporated into another product so as to lose their character as eggs. Eggs shall be deemed to be "consumed" in Virginia if they are actually consumed in Virginia or sold at a location in Virginia.

(1980, c. 316; 1982, c. 172; 1984, c. 550; 1993, c. 809.)

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Last modified: April 2, 2009