§ 3.2-2408. Collection and disposition of tax; reports
Every grower shall pay the excise taxes on bright flue-cured and all type 21 dark-fired tobacco to the warehouse or handler where and when the tobacco is first sold. Each warehouse or handler is designated an agent of the Department for the purpose of collecting such excise tax. The tax shall be paid to the […]
§ 3.2-2409. Records to be kept by warehouse and handler
Each warehouse or handler shall keep a complete record of the excise tax collected by him and shall preserve such record for a period of not less than three years from the time of collection. Such record shall be open to the inspection of the Tobacco Board and its duly authorized agents. Code 1950, § […]
§ 3.2-2410. Collection of unpaid assessment and interest thereon
If the assessment imposed by this chapter is not paid when due or any funds collected by a warehouse or handler are not remitted to the Tobacco Board as required in this chapter, the amount due shall bear interest at the rate of one percent per month from the due date until payment. If any […]
§ 3.2-2411. Violation a misdemeanor
It is a Class 1 misdemeanor for any person knowingly to violate any provision of this chapter. Code 1950, § 3-255; 1966, c. 702, § 3.1-334; 2008, c. 860.
§ 3.2-2500. Repealed
Repealed by Acts 2012, cc. 803 and 835, cl. 28.
§ 3.2-2403. Repealed
§§ 3.2-2403, 3.2-2404. Repealed by Acts 2017, cc. 8 and 66, cl. 2.
§ 3.2-2405. Powers and duties of the Tobacco Board
A. All funds levied and collected under this chapter shall be administered by the Tobacco Board. B. The Tobacco Board shall plan and conduct campaigns of education, advertising, publicity, sales promotion, and research to increase the demand for, and the consumption of, bright flue-cured and type 21 dark-fired tobaccos. C. The Tobacco Board may make […]
§ 3.2-2406. Collection of assessment
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, […]
§ 3.2-2407. Bright Flue-Cured Tobacco Promotion Fund established
There is hereby created in the state treasury a special nonreverting fund to be known as the Bright Flue-Cured Tobacco Promotion Fund, hereafter referred to as “the Fund.” The Fund shall be established on the books of the Comptroller. All moneys levied and collected under this chapter on all bright flue-cured tobacco shall be paid […]
§ 3.2-2407.1. Dark-Fired Tobacco Promotion Fund established
There is hereby created in the state treasury a special nonreverting fund to be known as the Dark-Fired Tobacco Promotion Fund, hereafter referred to as “the Fund.” The Fund shall be established on the books of the Comptroller. All moneys levied and collected under this chapter on type 21 dark-fired tobacco shall be paid into […]