2006 Code of Virginia § 3.1-684.53 - Handler to deduct assessment from payment to farmer; report and payment by handler

3.1-684.53. Handler to deduct assessment from payment to farmer; report andpayment by handler.

For the purpose of carrying out the provisions of this chapter, theprocessor, dealer, shipper, county buyer, exporter or any other businessentity, hereinafter referred to as "the handler," of small grains whopurchases from the farmer, shall deduct from payments made to the farmer forsmall grains, the amount of the assessment levied thereon and shall remitsuch assessment to the Virginia Tax Commissioner in the manner and at thetime hereinafter provided. "Handler" also means any person, public orprivate corporation, the Federal Commodity Credit Corporation, or anyassociation or partnership buying, accepting for shipment, or otherwiseacquiring property in small grains from a producer, and shall include amortgagee, pledgee, lienor, or other person, public or private, having aclaim against the producer, when the actual or constructive possession ofsuch small grains is taken as part payment or in satisfaction of suchmortgage, pledge, lien, or claim. A farmer who transports and sells hissmall grains out of the Commonwealth is considered the handler. A report tothe Tax Commissioner shall be on forms prescribed and furnished by the TaxCommissioner; shall be a statement of the gross volume of small grains whichhas been handled by the handler; and shall be filed with the Tax Commissionercovering small grains handled during the preceding period, as set forth bythe Virginia Tax Commissioner. The Tax Commissioner shall set forth thefiling date or dates for reports and assessments and the period or periods tobe covered after consultation with the Association and the Small GrainsBoard. The assessment levied on small grains shall be due and payable by thehandler on the same day as the report is due. Such assessment shall be paidto the Tax Commissioner and be promptly paid into the state treasury to thecredit of the Virginia Small Grains Fund. The Tax Commissioner shall notassess a fee in the collection of the fee assessment. The Tax Commissionershall provide annually during the first calendar quarter of each year alisting of all handlers who paid an assessment during the previous calendaryear.

(1991, c. 587; 1992, c. 776.)