3.2-1306 - Collection and disposition of assessment by handler; reports.
§ 3.2-1306. Collection and disposition of assessment by handler; reports.
A. Every handler shall deduct 25 cents ($0.25) per head from the proceeds ofsale owed by him to the respective owners of all cattle and calves when soldin the Commonwealth, with the exception of dairy cows going back to farms formilk production and those animals selling for less than $20 per head. Thehandler shall remit such assessments to the Tax Commissioner on or before thelast day of the month following the end of each calendar quarter.
B. Every handler shall complete reports on forms furnished by the TaxCommissioner and submit such reports to the Tax Commissioner along with theassessments collected pursuant to subsection A. Each report shall include astatement of the number of cattle handled and the amount of money collected,and any other information deemed necessary by the Tax Commissioner to carryout his functions. Notwithstanding the provisions of § 58.1-3, upon request,the Tax Commissioner is authorized to provide the Cattle Industry Board witha list of taxpayers and amounts paid.
C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102.
(1970, c. 310, §§ 3.1-796.25, 3.1-796.26; 1978, c. 540; 1983, c. 375; 1985,c. 237; 2008, c. 860.)