3.2-2112 - Collection and disposition of assessment by handler; reports.
§ 3.2-2112. Collection and disposition of assessment by handler; reports.
A. Every handler shall deduct the assessment authorized under this chapterfrom the proceeds of sale owed by him to the respective owners for all sheepsold in the Commonwealth. Any handler purchasing sheep in the Commonwealthfor resale within 10 days shall be exempt from the assessment on thesubsequent sale. The handler shall remit the assessment to the TaxCommissioner on or before the last day of the month following the end of eachcalendar quarter.
B. Every handler shall complete reports on forms furnished by the TaxCommissioner, submit such reports to the Tax Commissioner along with theassessments submitted pursuant to subsection A, and keep copies of thereports for a period of not less than three years from the time the reportwas produced. Each report shall include a statement of the number of sheepthat have been handled; the amount of money that has been collected; and anyother information deemed necessary by the Tax Commissioner to carry out hisduties under this chapter. Notwithstanding the provisions of § 58.1-3, uponrequest, the Tax Commissioner is authorized to provide the Sheep IndustryBoard with a list of assessment payers and amounts paid.
C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102.
(1995, c. 691, §§ 3.1-1077, 3.1-1078; 2008, c. 860.)