3.2-1607 - Collection and disposition of tax by handler; reports.
§ 3.2-1607. Collection and disposition of tax by handler; reports.
A. Every handler shall collect the tax imposed by this chapter from theperson who purchases eggs for use or consumption in the Commonwealth andshall remit the tax to the Tax Commissioner by the 20th day of each month.
B. Every handler shall complete reports on forms furnished by the TaxCommissioner and submit the reports to the Tax Commissioner together with thetax submitted pursuant to subsection A. Each report shall include a statementof the gross volume of taxed eggs that have been packed, processed,purchased, sold, or handled by the handler. A copy of the completed reportshall simultaneously be filed with the Egg Board. The Tax Commissioner maydisclose to the duly authorized officer of the Egg Board tax informationrelating to the egg tax.
C. Every person who engages in business in the Commonwealth as a handlershall register, collect, and pay the tax on all eggs sold or delivered toanyone other than a registered handler for storage, use, or consumption inthe Commonwealth. Such handlers shall maintain a certificate of registration,file returns, and perform all other duties required of handlers.
D. Any tax that is not paid when due shall be collected pursuant to §3.2-1102.
(1980, c. 316, § 3.1-796.11:4; 1982, c. 172; 1984, c. 550; 1993, c. 809;2008, c. 860.)