A. Every handler who purchases from a producer shall deduct, from payments made to the producer for any potatoes, a tax of two cents ($0.02) per 100 pounds of potatoes and shall remit the tax to the Commissioner on or before the 20th day of each month. The tax shall be paid to the Commissioner and shall be promptly paid into the state treasury to the credit of the Virginia Potato Fund.
B. Every handler shall complete a report consisting of a statement of the gross volume of potatoes on which the tax was levied that were packed, processed, or handled by the handler and shall file such report with the Commissioner together with the tax submitted pursuant to subsection A. The tax levied on potatoes shall be due by the handler on the same day that the report is due.
1982, c. 126, § 3.1-684.33; 2008, c. 860.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-1801. Potato Board; composition and appointment of members
§ 3.2-1803. Potato Board meetings and quorum
§ 3.2-1804. Powers and duties of the Potato Board
§ 3.2-1806. Management of referenda; Commissioner's duties; notice
§ 3.2-1807. Question to be printed on ballots
§ 3.2-1808. Persons eligible to vote
§ 3.2-1809. Referenda results; action of Governor
§ 3.2-1810. Virginia Potato Fund established
§ 3.2-1811. Collection and disposition of tax by handler; reports
§ 3.2-1812. Collection of delinquent tax; civil action
§ 3.2-1813. Records to be kept by handlers
§ 3.2-1814. Falsification of records; misdemeanor
§ 3.2-1816. Standards required of seed potatoes
§ 3.2-1818. Inspection of potatoes; right of entry; fees; records required
§ 3.2-1819. "Stop sale" order; seizure; condemnation
§ 3.2-1820. Commissioner may permit sale of substandard potatoes and experimental varieties