2006 Code of Virginia § 3.1-1078 - Reports to Tax Commissioner; collection and disposition of assessment; records to be kept by handle...

3.1-1078. Reports to Tax Commissioner; collection and disposition ofassessment; records to be kept by handlers.

A. Handlers shall make reports to the Tax Commissioner on forms furnished andprescribed by the Tax Commissioner. Each form shall include a statement ofthe number of sheep and lambs which have been handled; the amount of moneywhich has been collected; and any other information deemed necessary by theTax Commissioner to carry out his duties under this chapter. Notwithstandingthe provisions of 58.1-3, upon request, the Tax Commissioner is authorizedto provide the Board with a list of assessment payers and amounts paid.

B. Handlers shall deduct from the proceeds of sale owed by them to therespective owners of sheep the assessment as authorized by this chapter.

C. The funds collected by the handler from proceeds of sales are due to theTax Commissioner on or before the last day of the month following the end ofeach calendar quarter.

D. The handler shall keep a complete record of the number of sheep subject topayment bought by him for a period of not less than three years. Such recordsshall be open for inspection by the Tax Commissioner or his agents, and shallbe established and maintained as required by the Tax Commissioner.

(1995, c. 691.)