An assessment of 40 cents ($0.40) per 100 pounds shall be collected on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower and shall be payable by the grower.
Code 1950, § 3-249; 1960, c. 47; 1966, c. 702, § 3.1-328; 1970, c. 408; 1974, c. 74; 1980, c. 87; 1990, c. 523; 2008, c. 860; 2012, cc. 803, 835; 2017, cc. 8, 66.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-2401. Tobacco Board; composition and appointment of members
§ 3.2-2402. Production areas designated
§ 3.2-2405. Powers and duties of the Tobacco Board
§ 3.2-2406. Collection of assessment
§ 3.2-2407. Bright Flue-Cured Tobacco Promotion Fund established
§ 3.2-2407.1. Dark-Fired Tobacco Promotion Fund established
§ 3.2-2408. Collection and disposition of tax; reports
§ 3.2-2409. Records to be kept by warehouse and handler
§ 3.2-2410. Collection of unpaid assessment and interest thereon