3.2-1600 - Definitions.
§ 3.2-1600. Definitions.
As used in this chapter, unless the context requires a different meaning:
"Eggs for consumption" means eggs that are actually consumed in Virginia orsold at a location in Virginia.
"Eggs for use" means eggs that are incorporated into another product at aVirginia location so as to lose their character as eggs.
"Handler" means any person who operates a grading station, a packer,distributor, or other person who purchases, sells, or handles eggs that areused at the wholesale level for consumption in Virginia or, a farmer whopacks, processes, or otherwise performs the functions of a handler. The termshall also mean any person in Virginia who purchases eggs, or the liquidequivalent thereof, from anyone other than a registered handler for use orconsumption at wholesale in the Commonwealth. The functions of a handlerinclude the sale, distribution, or other disposition of eggs at the wholesalelevel for use or consumption in Virginia regardless of where the eggs wereproduced or purchased.
"Registered handler" means any person who has registered with the TaxCommissioner to receive monthly return forms and report the egg tax.
(1980, c. 316, § 3.1-796.11:4; 1982, c. 172; 1984, c. 550; 1993, c. 809;2008, c. 860.)