§ 3.2-2006. Levy of excise tax
An excise tax of 10 cents ($0.10) per head shall be levied on all hogs sold in the Commonwealth for slaughter, and an excise tax of five cents ($0.05) per head shall be levied on all hogs sold in the Commonwealth as feeder pigs. For purposes of this tax, a slaughter hog or feeder pig […]
§ 3.2-2007. Collection and disposition of tax; reports
A. Every processor shall collect the tax on all slaughter hogs purchased by him, other than at a livestock auction market, and remit such tax to the Tax Commissioner to the credit of the Virginia Pork Industry Fund. B. Every livestock auction market shall collect the tax on all slaughter hogs and feeder pigs bought […]
§ 3.2-2008. Records to be kept by processors, livestock auction markets, and other first buyers
Every processor, livestock auction market, and other first buyers of feeder pigs shall keep a complete record of the number of slaughter hogs and feeder pigs subject to tax purchased by him for at least three years. Such record shall be open to the inspection of the Tax Commissioner. Code 1950, § 3-598.15; 1966, c. […]
§ 3.2-2009. Falsification of records; misdemeanor
It is a Class 1 misdemeanor: 1. For any person knowingly to report falsely the number of slaughter hogs and feeder pigs subject to tax bought or handled by him during any period. 2. For any person to falsify the records of the slaughter hogs and feeder pigs subject to tax bought or handled by […]
§ 3.2-2100. Definitions
As used in this chapter, unless the context requires a different meaning: “Handler” means the operator of a stockyard, livestock dealership, slaughterhouse, packing plant, or livestock auction market, or any other person making a purchase from a sheep producer, at the point where the sheep is sold or traded. “Sheep” means sheep or lambs of […]
§ 3.2-1906. Peanut Fund established
There is hereby created in the state treasury a special nonreverting fund to be known as the Peanut Fund, hereafter referred to as “the Fund.” The Fund shall be established on the books of the Comptroller. All moneys levied and collected under the provisions of this chapter, after deducting the expense to the Commonwealth of […]
§ 3.2-1907. Collection and disposition of tax; reports
A. Every processor shall collect the tax on all peanuts bought by him and pay it into the Department of Taxation to the credit of the Peanut Fund. The tax collected between July 1 and December 31 of each year shall be paid not later than February 15 of the succeeding year, and the tax […]
§ 3.2-1908. Record to be kept by processor
Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents. Code 1950, § 3-525.13; 1966, c. 702, § 3.1-659; 2008, c. […]
§ 3.2-1909. Falsification of records; misdemeanor
It is a Class 1 misdemeanor: 1. For any processor knowingly to report falsely to the Tax Commissioner the quantity of peanuts subject to tax bought by him during any period. 2. For any processor to falsify the records of the peanuts subject to tax bought by him. Code 1950, § 3-525.18; 1966, c. 702, […]
§ 3.2-1910. Failure to file reports; misdemeanor
Any processor who fails to file the required reports, or who fails to keep the required records, is guilty of a Class 1 misdemeanor. Each month of such failure is a separate offense. Code 1950, § 3-525.19; 1966, c. 702, § 3.1-665; 2008, c. 860.