Tax Type
Corn Excise Tax
Egg Excise Tax
Peanut Excise Tax
Slaughter Hog and Feeder Pig Excise Tax
Soybean Excise Tax
Description
Excise Tax Regulations
Topic
Basis of Tax
Date Issued
09-19-1984
see date
INTRODUCTION
These regulations for the specific excise taxes are published by the authority granted the State Tax Commissioner under Virginia Code § 58-48.6 (§58.1-203 effective January 1, 1985) and are subject to amendment, revision and supplemental regulations as required or appropriate.
Amendments, revisions and updates to these regulations will be issued as replacement pages, each replacement page having on it the date of revision.
Each regulation section is, numbered to reference the section of Title 3.1 of the Code of Virginia which it interprets. The first three digits, 630, identify these regulations, for purposes of the Virginia Register of Regulations, as regulations of the Department of Taxation. The digits following the first hyphen indicate the tax type, and the digits following the second hyphen indicate the section of Title 3.1 being interpreted. For example, the section number 630-17-1032, identifies the agency (630), the corn excise tax (17), and the section of Title 3.1, Code of Virginia, which is interpreted (1032).
W. H. Forst
State Tax Commissioner
Virginia Department of Taxation
P.O. Box 6-L
Richmond, Virginia 23282
EFFECTIVE DATE: January 1, 1985, with retroactive effect according
to §58-48.6 (recodified as § 58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia Sections 3.1-1031 through 3.1-1049 are regulated herein.
AUTHORITY: § 58-48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the
Virginia corn excise tax, consisting of §§630-17-1031 through 630-17-1049.
ADOPTION DATE: September 19, 1984
Regulation
Section Page
630-17-1031. LEGISLATIVE FINDINGS; PURPOSE OF CHAPTER . . . .
630-17-1.032 DECLARATION OF PUBLIC INTEREST; DEFINITIONS . .
Generally . . . . . .. . . . . . . . . . .
Definitions . . . . . . . . . . . . .
630-17-1033 PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT
FOR MARKET DEVELOPMENT, EDUCATION, PROMOTION;
. ACTION OF BOARD AND COMMISSIONER THEREON; AMOUNT
OF ASSESSMENT; EXPENSES OF REFERENDUM . . . . .
Generally . . . . . . . . . . . . . . . . .
630-17-1034 COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM;
NOTICE TO BE POSTED . . . . . . . . . . . . .
630-17-1035 PERSONS ELIGIBLE TO VOTE . . . . . . . . .
630-17-1036 RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM,
CANVASSING, ETC . . . . . . . . . . .
630-17-1037 DATE OF SUM; AREAS, HOURS, VOTING PLACES,
ETC.: PUBLICATION OF NOTICE . . . . . . . . .
630-17-1038 DISTRIBUTION OF BALLOTS; CANVASS; DECLARATION
AND CERTIFICATION OF RESULTS . . . . . . . . .
630-17-1039 ACTION OF GOVERNOR IF A SIMPLE MAJORITY OF
VOTERS FAVOR ASSESSMENT . . . . . .. . . . . . .
630-17-1040 ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER
OR IF LESS THAN A SIMPLE MAJORITY OF VOTERS
FAVOR ASSESSMENT . . . . . . . . . . . . . . .
630-17-1041. SUBSEQUENT REFERENDUM . . . . . . . . . . . . .
630-17-1042 QUESTION TO BE PRINTED ON BALLOTS . . . . . . .
630-17-1043 VIRGINIA CORN COMMISSION ESTABLISHED;
COMPOSITION; APPOINTMENT AND TERMS; VACANCIES;
OFFICERS; EXPENSES; POWERS AND DUTIES . . . . .
630-17-1044 HANDLER TO DEDUCT ASSESSMENT FROM PAYMENT TO
FARMER; REPORT AND PAYMENT BY HANDLER . . . . .
Generally . . . . . . . . . . . . . .
Handler defined : : : . . . .
Handler return . . . .
Payment of tax by handler . . . . . . . . . .
630-17-1.045 RECORDS TO BE KEPT BY HANDLERS . . . . . . . . .
Generally . . . . . . . . . . . . . . . . . .
Examination by Commissioner . . . . . . . . .
630-17-1046 INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT . . . . . . . . . . . . . . . . .
630-17-1047 VIRGINIA CORN FUND; COMMISSION MAY COOPERATE
WITH OTHER AGENCIES ENGAGED IN PROMOTIONAL ACTIVITIES . . . . . . . . . .
630-17--1048 EXPENDITURES . . . . . . . . . . . . . . .
630-17-1049 VIOLATION A MISDEMEANOR . . . . . . . . . . . .
Generally . . . . . . . . . . . . . . . .
630-17--1031. LEGISLATIVE FINDINGS; PURPOSE OF CHAPTER. Not regulated. 630-17-1032. DECLARATION' OF PUBLIC INTEREST; DEFINITIONS. A. Generally.. Revenues from the corn excise tax are to be used in encouraging an expanded program of market development, education, publicity, research, the promotion of the sales and use of corn. B. Definitions. For purposes of administering the, corn excise tax, the terms shall be defined as follows:
1. Farmer - Farmer means all producers of corn in this Commonwealth. A farmer may be a natural person, partnership, or corporation.
2. Count -County means: all counties, cities and towns in which corn is a source of income.
3. Corn - Corn means all corn sold except sugar corn, popcorn, and ornamental corn.
630-17-1033. PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT FOR MARKET DEVELOPMENT, EDUCATION, PROMOTION; ACTION OF BOARD AND COMMISSIONER THEREON; AMOUNT OF ASSESSMENT; EXPENSES OF REFERENDUM. Generally. As a result of a referendum conducted in 1980, the Virginia Corn Commission was established within the Department of Agriculture and Consumer Services. A corn tax. of one-quarter cent per bushel was imposed on corn produced in Virginia and sold.
630-17-1034. COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM; NOTICE TO BE POSTED. Not regulated.
630-17-1035. PERSONS ELIGIBLE TO VOTE. Not regulated.
630-17-1036. RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM,
CANVASSING, ETC.
Not regulated.
630-17-1037. DATE OF REFERENDUM; AREAS, HOURS, VOTING PLACES, ETC, PUBLICATION OF NOTICE. Not regulated.
630-17-1038. DISTRIBUTION OF BALLOTS; CANVASS; DECLARATION AND CERTIFICATION OF RESULTS. Not regulated.
630-17-1039. ACTION OF GOVERNOR IF A SIMPLE MAJORITY OF VOTERS FAVOR ASSESSMENT. Not regulated.
630-17-1040. ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER OR IF LESS
THAN A SIMPLE MAJORITY OF VOTERS FAVOR ASSESSMENT. Not regulated.
Example 1. Farmer A.. grows corn in Virginia and sells the harvested crop for processing. to Processor B located in North Carolina. Farmer A -is the "handler" and responsible for remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.
Example 2. Farmer E grows coca in Virginia and sells the harvested corn for processing to Processor F located in Virginia. Processor F is the-"handler" and is responsible for collecting from the farmer and remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.
Example 3. Farmer G grows corn is Virginia and sells the harvested crop for seed to Farmer H. Farmer G is the "handler" and is responsible for remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.
C.Handler return. The corn excise tax returns must be filed by the handler quarterly and are due on or before the last day of the month following the end of the period. The quarters are January 1 through March 31, April 1 through June 30, July 1 through September 30 and October 1 through December 31. Each return shall report the gross volume of corn which has been handled by the handler during the quarter. Each handler must file the return with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282.
D.Payment of tax by handler. Each handler must pay the corn excise tax. The return, with applicable tax payment, is due by the last day of the month following the end of each quarter. (Due dates are April 30, July 31, October 31, and January 31). The tax receipts shall be deposited by the State Tax Commissioner into the State Treasury and credited to the- Virginia Corn Fund.
630-17-1045. RECORDS TO BE. KEPT BY HANDLERS. A. Generally. Every handler of corn subject to the corn excise tax must keep complete records on the corn handled by him. The handler must keep and preserve the records for at least three years following the date the tax is reported on such corn.
NOTE: While § 3.1-1045, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the corn was handled, the statute of limitations under § 58.1-1812, Code of Virginia, provides for a three year period for assessment of deficiencies. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the assessment statute of limitations. B. Examination by Commissioner. The State Tax Commissioner, or his duly authorized agents,, may examine during the usual business hours of the day records, books, papers, or other documents of the handler to verify the truth and accuracy of any return, statement, or other relevant information.
630-17-1046. INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT. A. Generally. If the handler fails to timely pay the corn excise tax due, interest shall accrue on the unpaid tax.
B.. Interest on tax. Interest at a rate of one percent. per month will accrue on the unpaid amount of the tax from the due date until the time of payment. C. Collection of delinquent tax. If any person defaults in paying the tax or interest, the amount shall be collected.by civil action in the name of the Commonwealth..
1. The person adjudged in default shall pay the cost of the civil action.
2. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-17-1047. VIRGINIA CORN FOND; COMMISSION MAY COOPERATE WITH OTHER
AGENCIES ENGAGED IN PROMOTIONAL ACTIVITIES. Not regulated.
630-17-1048. EXPENDITURES. Not regulated.
630-17-1049. VIOLATION A MISDEMEANOR. Generally It shall be a Class 1 misdemeanor if any handler knowingly files a false report to the Virginia Department of Taxation on the quantity of corn handled by him or falsifies the records of the corn handled by him, or fails to preserve the records for a period of not less than two years from the time corn is handled.*
*This is statutory language. No further interpretation is required.
EFFECTIVE DATE: January 1, 1985, with retroactive effect according to §58-48.6 (recodified as §58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia § 3.1-796.11:1 through 3.1-796.11:10 are regulated herein.
AUTHORITY: § 58"48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the Virginia egg excise tax, consisting of §§ 630-18- 796.11:1 through 630-18-796.11:10.
ADOPTION DATE: September 19, 1984
Regulation
Section
630-18-796.11:1 LEGISLATIVE FINDINGS; PURPOSE OF ARTICLE . . . . . . .
630-18-796.11:2 VIRGINIA EGG COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS OF MEMBERS; VACANCIES; OFFICERS; COMPENSATION; POWERS AND DUTIES . . . . . . .. . . .
630-18-796.11:3 LEVY OF TA%; RULES AND REGULATIONS . . . . .
Generally . . . . . . . . . . . . .
630-I8-796.11:4 HANDLER TO DEDUCT TAX FROM PAYMENT TO FARMERS;
REPORT AND PAYMENT OF TAR BY HANDLER.
Generally . . . . . . . . . . . .
Handler defined . . . . . . . . . . .
Handler returns . . . . . . . . .
Payment of tax by handler . .
630-18-796.11:5 EXEMPTIONS . . . . . . . . . . . . . . .
Generally . . . . . . . . . . . . . .
Refunds of tax paid on exempt eggs. . .
630-18-796.11:6 RECORDS TO BE KEPT BY HANDLERS . . . . .
Generally . . . . . . . . .
Examination by Commissioner
630-18-796.11:7 INTEREST ON TAX; COLLECTION OF DELINQUENT TAX . . . . . . . . . . . . . . .
Generally . . . . . . . . . .
Interest on tax . . . . . . . .
Collection of delinquent tax. .
630-18-796.11:8 VIRGINIA EGG FUND; COMMISSION MAY COOPERATE WITH OTHER AGENCIES . . . . . . . . . . . .
630-18-796.11:9 EXPENDITURES . . . . . . . . . . . . . . .
630-18-796.11:10 MISDEMEANORS; PENALTIES . . . .
Generally . . . . . . . . . .
630-18-796.17:.9. LEGISLATIVE FINDINGS; PURPOSE OF ARTICLE. Not regulated.
630-18-796.11:2 VIRGINIA EGG COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS OF MEMBERS; VACANCIES; OFFICERS; COMPENSATION; POWERS AND DUTIES. Not regulated.
630-18-796.11:3 LEVY OF TAX; RULES AND REGULATIONS. A. Generally. The Virginia egg excise tax is imposed at the rate of five cents per thirty-dozen case of eggs. The tax is imposed upon eggs produced, purchased, processed, sold, graded or otherwise handled in Virginia. The excise tax is levied upon the egg only once.
630-18-796.11:4 HANDLER TO DEDUCT TAX FROM PAYMENT TO FARMERS; REPORT AND PAYMENT OF TAX BY HANDLER. A. Generally. The handler of eggs is responsible for remitting the egg promotion tax as regulated herein to the State Tax Commissioner. If the handler purchases eggs subject to the promotion tax from farmers, the handler must deduct the promotion tax from payments made to farmers for the eggs. All egg handlers must register with the State Tax Commissioner for receiving the monthly returns and reporting the egg promotion tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282.
B. Handler defined. The term "handler" means any person who operates a grading station in Virginia, a packer, huckster or distributor who handles eggs in Virginia or a farmer who packs, processes, or performs the functions of a handler in Virginia. "Handler" also includes any person in Virginia who purchases eggs for sale, distribution, or consumption or any farmer in Virginia who sells or distributes eggs to anyone other than a registered handler.
For purposes of the egg excise tax, the functions of a handler of eggs include the sale, distribution or other disposition of eggs in Virginia regardless of where the eggs were produced or purchased. Therefore, the term "handler" includes as out-of-state farmer, packer, processor, distributor or other business which delivers eggs into Virginia for sale, distribution or other disposition regardless of where the eggs were produced and also includes the purchase of eggs in Virginia for sale, distribution or other disposition without Virginia. The term "handler" also includes an in-state farmer, packer, processor, distributor or other business which purchases eggs out-of-state and transports such eggs into Virginia for sale, distribution or other disposition
Example 1
Company A, an egg processor/distributor located in Alabama, delivers eggs produced in Alabama to Richmond, Virginia for sale. Company A is the egg handler and is responsible for filing the egg promotion tax return with the Commonwealth of Virginia and remitting the tax due.
Example 2
Company B, an egg processor/distributor located in Virginia, purchases eggs produced in South Carolina. Company B transports the eggs from South Carolina to its distribution facility in Virginia for grading, packing and ultimate distribution into six states. Company B is considered a handler and must file the egg promotion tax return with the Commonwealth of Virginia remitting the tax due upon the eggs distributed for consumption within and without Virginia. Eggs purchased without Virginia and processed in Virginia for distribution and consumption without Virginia are deemed subject to tax.
Example 3
Company C, an egg processor/distributor located in Virginia, purchases eggs produced in Georgia. Company C transports the-eggs from Georgia to its distribution facility in Virginia and unloads one-half of the shipment in Virginia. The balance of the shipment remains intact and is transported to the Maryland distribution center of Company C. Company C is considered a handler and must file the egg promotion tax return with the Commonwealth of Virginia, remitting the tax due upon the eggs unloaded in Virginia. The remainder of eggs are deemed to have remained in interstate commerce and are not subject to the Virginia egg promotion tax
C. Registered handler defined. The term "registered handler" means any person who has registered with the State Tax Commissioner for receiving monthly returns and is reporting the egg promotion tax. Every person, whether inside or outside this Commonwealth, who engages in business in the Commonwealth as a handler, is required to register and to collect and pay the tax on all eggs sold or delivered for pro-cessing, storage, use or consumption in this Commonwealth and to file returns and perform all other duties required of handlers.
D. Handler returns. The egg promotion tax returns must be filed by the handler monthly and are due no later than the twentieth day of each month. Each return shall report the gross volume of eggs packed, processed or handled by the handler during the preceding month and the volume of eggs subject to the egg promotion tax. Each handler must file the return with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282 and, simultaneously, file a copy of the completed form with the Virginia Egg Commission.
E. Payment of tax by handler. Monthly, each handler must pay the, egg promotion tax due. The return,, with applicable tax payment, is due by the twentieth day of each month. The tax receipts shall be deposited by the State Tax Commissioner into the state treasury and credited to the Virginia Egg Fund.
630-18-796.11:5 EXEMPTIONS. A. Generally. Eggs of any person selling less than 500 cases per year are exempt from the egg promotion tax. B. Refunds of tax paid on exempt eggs. If a producer (farmer) sells less than 500 cases of eggs in any year and the egg promotion tax has been paid on such eggs, an application for refund of the erroneous tax paid should be filed with the Department of Taxation. The refund application must be accompanied by substantiating information showing why the refund is due. Such information shall include the name and address of each handler purchasing eggs, quantity of eggs sold to each handler, date of sale, and amount of tax withheld from payments to farmer. After the State Tax Commissioner reviews and approves the refund application, such refund shall be made to the producer (farmer).
630-18-796.11:6 RECORDS TO BE KEPT BY HANDLERS. A. Generally. Every handler of eggs subject to the egg promotion tax must keep complete records on the eggs packed, processed, or handled by him. The handler must keep and preserve the records for at least three years following the date the tax is reported on such eggs.
NOTE: While §3.1-796.11:6, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the eggs were packed, processed or handled, the statute of limitations under § 58.1-1812, Code of Virginia, provides for a three year period of assessment. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the statute of limitations.
B. Examination by Commissioner. The State Tax Commissioner, or his duly authorized agents, may examine during the usual business hours of the day records, books, papers, or other documents of the handler to verify the truth and accuracy of any return, statement, or other relevant information.
630-18-796.11:7 INTEREST ON TAX; COLLECTION OF DELINQUENT TAX. A. Generally. If the handler fails to timely pay the egg promotion tax due, interest shall accrue on the unpaid tax. B. Interest on tax. Interest at a rate determined in accordance with Section 58.1-15 of the Code of Virginia will accrue on the unpaid amount of the tax from the due date until the time of payment. C. Collection of delinquent tax. If any person defaults in paying tax or interest, the amount shall be collected by civil action in the name of the Commonwealth.
1. The person adjudged in default shall pay the cost of the civil action.
2. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-18-796.11:8 VIRGINIA EGG FUND; COMMISSION MAY COOPERATE WITH OTHER AGENCIES Not regulated.
630-18-796.11:9 EXPENDITURES. Not regulated.
630-18-796.11:10 MISDEMEANORS; PENALTIES. Generally. It shall be a Class 1 misdemeanor if any handler knowingly files a false report to the Virginia Department of Taxation on the quantity of eggs handled by him or fails to keep a complete record of the eggs processed or handled by him, or to preserve the records as required in Regulation 630-18-796.11:6 on eggs processed or handled.*
*This is statutory language. No further interpretation is required.
Regulation Section
630-22-647 DEFINITIONS .
Commission
Processor
630-22-648 VIRGINIA PEANUT COMMISSION CREATED; COMPOSITION;
APPOINTMENT OF MEMBERS . . . . . .
630-22-649 QUALIFICATIONS AND TERMS OF MEMBERS . . . . . .
630-22-650 CHAIRMAN OF COMMISSION; REPORTS . . . . . . . .
630-22-651 EXPENSES OF MEMBERS . . . . . . . . . . . . . .
630-22-652 ADMINISTRATION OF FUNDS . . . . . . . . . . . .
630-22-653 PUBLICITY, RESEARCH, ETC . . . . . . . . . . . .
630-22-654 CONTRACTS, EXPENDITURES, ETC., TO EFFECTUATE PURPOSES OF CHAPTER
630-22-655 COOPERATION WITH OTHER ORGANIZATIONS . . . . .
630-22-656 SECRETARY AND OTHER EMPLOYEES; BONDS . . . . .
630-22-657 LEVY OF EXCISE TAX . . . . . . . . . . . .
Generally .
Rate of tax .
630-22-658 PROCESSOR LIABLE FOR COLLECTION AND PAYMENT OF TAX Generally . Processor returns . . . . . Payment of tax by processor .
630-22-659 RECORD TO BE KEPT BY PROCESSOR
Generally .
Examination by Commissioner .
630-22-660 PENALTY AND INTEREST ON DELINQUENT TAX
Generally .
Penalty on tax
Interest on tax
630-22-661 ACTION TO RECOVER DELINQUENT TAX AND INTEREST .
Generally .
630-22-662 CREATION AND ADMINISTRATION OF PEANUT FUND . . . .
630-22-663 HOW MONEYS EXPENDED
630-22-664 MAKING FALSE REPORT OR FALSIFYING RECORDS A MISDEMEANOR . . . . .
Generally . . . . .
630-22-665 FAILURE TO MAKE RETURNS A MISDEMEANOR
630-22-660. PENALTY AND INTEREST ON DELINQUENT TAX. A. Generally. If the processor fails to timely pay the peanut excise tax when due, the Department of Taxation shall assess the taxpayer for the tax deficiency and add penalty. If the taxpayer fails to pay the assessment for tax and penalty within thirty days, interest shall be added from original tax due date.
B. Penalty on tax. The Department shall assess a penalty of five percent of the amount of unpaid tax. The penalty shall be collected as a part of the tax. The Department may waive all or part of the penalties if, in its discretion, good cause is shown by the taxpayer.
C. Interest on tax. If the taxpayer fails to pay the assessment of tax and penalty within thirty days from the date of assessment, the total assessment of tax and penalty shall bear interest at the rate determined in accordance with § 58.1-15. The penalty and interest shall be assessed and collected as if a part of the tax.*
630-22-661. ACTION TO RECOVER DELINQUENT TAX AND INTEREST. Generally. If any Person is delinquent in paying tax or interest, the amount shall be collected by civil action in the name of the Commonwealth. The person adjudged in default shall pay the cost of the civil action. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-22-662. CREATION AND ADMINISTRATION OF PEANUT FUND. Not regulated.
630-22-663. HOW MONEYS EXPENDED. Not regulated.
630-22-664. MAKING FALSE REPORT OR FALSIFYING RECORDS A MISDEMEANOR. Generally. It shall be a misdemeanor if any processor knowingly files a false report to the Virginia Department of Taxation or falsifies his records on the quantity of peanuts subject to tax bought by him during any period.*
630-22-665. FAILURE TO MAKE RETURNS A MISDEMEANOR. Generally. Any person, subject to the peanut excise tax, who fails to file the excise tax return or fails to keep the required records shall be guilty of a misdemeanor. Each month's failure to comply shall constitute a separate offense.*
*This is statutory language. No further interpretation is required.
EFFECTIVE DATE: January 1, 1985, with retroactive effect according to §58-48.6 (recodified as §58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia §§3.1-763.6 through 3.1-763.12 are regulated herein.
AUTHORITY: §58-48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the Virginia slaughter hog and feeder pig excise tax, consisting of §§ 630-23-763.6 through 630-23-763.12.
ADOPTION DATE: September 19, 1984
VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS
Regulation
Section Page
630-23-763.6 DEFINITIONS . . . . . . . . . . . . . . . . . .
Commission .
Processor.
Producer .
Slaughter hog
Feeder pig .
630-23-763.7 CREATION OF COMMISSION; APPOINTMENT, TERMS AND
630-23-763.8 EDUCATIONAL AND RESEARCH PROGRAMS; CONTRACTS;
EXPENDITURE OF MONEYS; COOPERATION WITH STATE,
ETC., ORGANIZATIONS
630-23-763.9 EXCISE TAX GENERALLY
Generally . . . .
Rate of tax . . .
Collection of tax
Returns . . . . .
Payment of tax . .
Records . . . .
Record examination by Commissioner .
630-23-763.10 NONPAYMENT OF EXCISE TAX . . . . . . .
Generally
Penalty on tax .
Interest
Action to recover delinquent tax and interest.
630-23-763.11 VIRGINIA PORK INDUSTRY FUND; EXPENDITURES;
ACCOUNTS AND AUDITS
630-23-763.12 VIOLATIONS . . . .
Generally.
630-23-763.6. DEFINITIONS. The following words, terms and phrases are defined herein for the tax imposed by Title 3.1, Chapter 27, Article 4.2 only: (1) Commission--Commission means the Virginia Pork Industry Commission. (2) Processor--Processor means any person, firm, corporation, association -or cooperative, or any agent thereof, who or which slaughters hogs commercially. (3) Producer--Producer means a person, firm, corporation, association or cooperative who or which is engaged in the business of raising hogs for sale for slaughter or raising hogs for sale as feeder pigs. (4) Slaughter hog--Slaughter hog means a hog weighing over 140 pounds. (5) Feeder pig--Feeder pig means a hog weighing 140 pounds or less.*
630-23-763.7. CREATION OF COMMISSION; APPOINTMENT, TERMS AND EXPENSES OF MEMBERS; APPOINTMENT AND COMPENSATION OF SECRETARY AND OTHER EMPLOYEES; REPORTS; ADMINISTRATION OF FUNDS; SURETY BONDS. Not regulated.
630-23-763.8. EDUCATIONAL AND RESEARCH PROGRAMS; CONTRACTS; EXPENDITURE OF MONEYS; COOPERATION WITH STATE, ETC., ORGANIZATIONS. Not regulated.
630-23-763.9. EXCISE TAX GENERALLY. A. Generally. The Virginia slaughter hog and feeder pig excise tax is imposed upon all hogs sold in Virginia for slaughter and upon feeder pigs sold in Virginia. A slaughter hog or feeder pig is sold for purposes of this tax, at the time and place the hog or pig is weighed for purchase and its purchase weight is recorded.
B. Rate of tax. The slaughter hog excise tax is imposed at the rate of ten cents per head and the feeder pig excise tax at the rate of five cents per head.
C. Collection of tax. The processor is liable for collecting, reporting and remitting the tax on all slaughter hogs purchased by him except on hogs purchased at a livestock auction market. The livestock auction market is liable for collecting, reporting and remitting the tax on all slaughter hogs and feeder pigs purchased or otherwise transferred at the market. On other feeder pig sales the first purchaser is liable for collecting, reporting and remitting the tax. All processors, livestock auction markets or other first buyers subject to the tax must register with the State Tax Commissioner for receiving the semi-annual returns and reporting the slaughter hog and feeder pig excise tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282.
D. Returns. The slaughter hog and feeder pig excise tax returns must be filed by the processor, livestock auction market, or other first buyer. The return for the period January 1 through June 30 must be filed no later than July 10. The return for the period July 1 through December 31 must be filed no later than January 15 of the succeeding year. The returns shall be filed with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282.
E. Payment of tax. Each processor, livestock auction market, or other first buyer who is responsible for collection of the excise tax as regulated in C above is responsible for remitting the tax to the Virginia Department of Taxation. The tax is due, with the applicable return, by January 15 and July 10 of each year. The tax receipts shall be credited to the Virginia Pork Industry Fund.
F. Records. Every processor, livestock auction market, and other first buyer shall keep complete records of the number of slaughter hogs and feeder pigs subject to tax and purchased or handled by him. The records must be preserved for at least three years following the date the tax is reported on such slaughter hogs and feeder pigs.
NOTE: While §3.1-763.9, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the slaughter hogs or feeder pigs were purchased, the statute of limitations under §n 58.1-1812, Code of Virginia, provides for a three year period for assessment of deficiencies. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the audit statute of limitations.
G. Record examination by Commissioner. The State Tax Commissioner, or his duly authorized agents, may examine during the usual business hours of the day records, books, papers, or other documents to verify the truth and accuracy of any return, statement, or other relevant information.
630-23-763.10. NONPAYMENT OF EXCISE TAX. A. Generally. If the slaughter hog and feeder pig excise tax is not paid when due, the Department of Taxation shall assess the taxpayer for .the tax deficiency and add penalty. If the taxpayer fails to pay the assessment for tax and penalty within thirty days, interest shall be added from original tax due date.
B. Penalty on tax. The Department shall assess a penalty of five percent of the amount of unpaid tax. The penalty shall be collected as a part of the tax. The Department may waive all or part of the penalties if, in its discretion, good cause is shown by the taxpayer.
C. Interest. If the taxpayer fails to pay the assessment of tax and penalty within thirty days from the date of assessment, the total assessment of tax and penalty shall bear interest at the rate determined in accordance with § 58.1-15, Code of Virginia. The penalty and interest shall be assessed and collected as if a part of the tax.
D. Action to recover delinquent tax and interest. If any person is delinquent in paying tax or interest, the amount shall be collected by civil action in the name of the Commonwealth. The person adjudged in default shall pay the cost of the civil action. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-23-763.11. VIRGINIA PORK INDUSTRY FUND; EXPENDITURES; ACCOUNTS AND AUDITS. Not regulated.
630-23-763.12. VIOLATIONS. Generally. Any person, subject to the slaughter hog and feeder pig excise tax, who knowingly fails to file the excise tax return, or fails to keep the required records, or falsifies records, or falsely reports the number of slaughter hogs or feeder pigs subject to tax and bought or handled by him, shall be guilty of a misdemeanor and punished accordingly.*
*This is statutory language. No further interpretation is required.
EFFECTIVE DATE: January 1, 1985, with retroactive effect according to § 58-48.6 (recodified as §58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia § § 3.1-684.l through 3.1-684.19 are regulated herein.
AUTHORITY: § 58--48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the Virginia soybean excise tax, consisting of §§630-24-684.1 through 630-24-684.19.
ADOPTION DATE: September 19, 1984
Section
630-24-684.1 LEGISLATIVE FINDINGS; Purpose of chapter . . . .
630-24-684.2 DECLARATION OF PUBLIC INTEREST; DEFINITIONS. . .
630-24-684.3 PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT FOR RESEARCH, PROMOTION, ETC.; ACTION OF BOARD THEREON; AMOUNT OF ASSESSMENT; EXPENSES OF REFERENDUM .
630-24-684.4 COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM;
NOTICE TO BE POSTED
630-24-684.5 PERSONS ELIGIBLE TO VOTE . . . . . . . . . . . .
630-24-684.6 RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM, CANVASSING, ETC.
630-24-684.7 DATE OF REFERENDUM; AREAS, HOURS, VOTING PLACES,
630-24-684.8 DISTRIBUTION OF BALLOTS, ETC.; CANVASS AND DECLARATION OF RESULTS
630-24-684.9 ACTION OF GOVERNOR IF SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT .
630-24-684.10 ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER OR IF LESS THAN SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT .
630-24-684.11 SUBSEQUENT REFERENDUM . . . . . . . . . . . .
630-24-684.12 QUESTION TO BE PRINTED ON BALLOTS . .
630-24-684.13 VIRGINIA SOYBEAN COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS; VACANCIES OFFICERS; EXPENSES; POWERS AND DUTIES . . . .
630-24-684.14 HANDLER TO DEDUCT ASSESSMENT FROM PAYMENT TO FARMER; REPORT AND PAYMENT BY HANDLER. .
Generally
Handler defined.
Handler returns.
Payment of the tax by handler . . . . .
Regulation
Section
630-24-684.15 RECORDS TO BE KEPT BY HANDLERS . . . .
Generally
Examination by Commissioner . . . . .
630-24-684.16 INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT .
Generally
Interest on tax.
Collection of delinquent tax . . .
630-24-684.17 VIRGINIA SOYBEAN FUND; AUDIT; COMMISSION MAY COOPERATE WITH OTHER AGENCIES AND ENGAGE IN REVENUE-PRODUCING ACTIVITIES
630-24-684.18 EXPENDITURE.
630-24-684.19 MISDEMEANORS .
Generally
630-24-684.1. LEGISLATIVE FINDINGS; PURPOSE OF CHAPTER. Not regulated.
630-24-684.2. DECLARATION OF PUBLIC INTEREST; DEFINITIONS. Not regulated.
630-24-684.3. PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT FOR RESEARCH, PROMOTION, ETC.; ACTION OF BOARD THEREON; AMOUNT OF ASSESSMENT; EXPENSES OF REFERENDUM. Not regulated.
630-24-684.4. COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM; NOTICE TO BE POSTED. Not regulated.
630-24-684.5. PERSONS ELIGIBLE TO VOTE. Not regulated.
630-24.-684.6. RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM, CANVASSING, ETC. Not regulated.
630-24-684.7. DATE OF REFERENDUM; AREAS, HOURS, VOTING PLACES, ETC.; PUBLICATION OF NOTICE. Not regulated.
630-24-684.8. DISTRIBUTION OF BALLOTS, ETC.; CANVASS AND DECLARATION OF RESULTS. Not regulated.
630-24-684.9. ACTION OF GOVERNOR IF SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT. Not regulated.
630-24-684.10. ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER OR IF LESS THAN SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT. Not regulated.
630-24-684.11. SUBSEQUENT REFERENDUM. Not regulated.
630-24-684.12. QUESTION TO BE PRINTED ON BALLOTS. Not regulated.
630-24-684.13. VIRGINIA SOYBEAN COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS; VACANCIES; OFFICERS; EXPENSES; POWERS AND DUTIES. Not regulated.
630-24-684.14. HANDLER TO DEDUCT ASSESSMENT FROM PAYMENT TO FARMER; REPORT AND PAYMENT BY HANDLER. A. Generally. The Virginia soybean excise tax is imposed upon all soybeans produced in this state at the rate of one cent per bushel. The "handler" as herein defined is required to deduct the tax from purchase payments made to farmers and to remit such tax periodically to the Department of Taxation. All soybean handlers must register with the State Tax Commissioner for receiving the quarterly returns and reporting the soybean excise tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282.
B. Handler defined. For the purposes of this tax, "handler" means any person, firm, corporation or other business entity who purchases soybeans from farmers in this state or any farmer who sells his soybeans out of state or to anyone other than a "handler." The term "handler" includes, but is not limited to, a processor, dealer, shipper, seedsman, or exporter of soybeans. The term also includes a farmer who sells seed soybeans to other farmers either within or without this state.
Example 1. Farmer A grows soybeans in Virginia and sells the harvested crop for processing to Processor B located in North Carolina. Farmer A is the "handler" and is responsible for remitting to the Virginia Department of Taxation the Virginia Soybean Excise Tax.
Example 2. Farmer E grows soybeans in Virginia and sells the harvested crop for processing to Processor F located in Virginia. Processor F is the "handler" and is responsible for collecting from the farmer and remitting to the Virginia Department of Taxation the Virginia Soybean Excise Tax.
Example 3. Farmer G grows soybeans in Virginia and sells the harvested crop for seed to Farmer H. Farmer G is the "handler" and is responsible for remitting to the Virginia Department of Taxation the Virginia Soybean Excise Tax.
C. Handler returns. The soybean excise tax returns must be filed by the handler quarterly. The quarters are January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31. The returns must be filed by the handler on or before the last day of the month following the end of the period. Each return shall report the gross volume of Virginia soybeans which has been handled by the handler during the tax period. Each handler must file the return with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282.
D. Payment of the tax by handler. Each handler must pay the soybean excise tax. The return, with applicable tax payment, is due by April 30,P.D. 84-157 July 31, October 31, and January 31 of each year. The tax receipts shall be deposited by the State Tax Commissioner into the state treasury and credited to the Virginia Soybean Fund.
630-24-684.15. RECORDS TO BE KEPT BY HANDLERS. A. Generally. Every handler of soybeans subject to the soybean excise tax must keep complete records on the soybeans handled by him. The handler must keep and preserve the records for at least three years following the date the tax is reported on such soybeans.
NOTE: While §3.1-684.15, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the soybeans were handled, the statute of limitations under §58.1-1812, Code of Virginia, provides a three year period for assessment of deficiencies. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the assessment statute of limitations.
B: Examination by Commissioner. The State Tax Commissioner or his duly authorized agents, may examine during the usual business hours of the day records, books, papers, or other documents of the handler to verify the truth and accuracy of any return, statement, or other relevant information.
630-24-684.16. INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT. A. Generally. If the handler fails to timely pay the soybean excise tax due interest shall accrue on the unpaid tax.
B. Interest on tax. Interest at a rate determined in accordance with §58.1-15 of the Code of Virginia will accrue on the unpaid amount of the tax from the due date until the time of payment.
C. Collection of delinquent tax. If any person defaults in paying the tax or interest, the amount shall be collected by civil action in the name of the Commonwealth.
1. The person adjudged in default shall pay the cost of the civil action.
2. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-24-684.17. VIRGINIA SOYBEAN FUND; AUDIT; COMMISSION MAY COOPERATE
WITH OTHER AGENCIES AND ENGAGE IN REVENUE-PRODUCING ACTIVITIES. Not regulated.
630-24-684.18. EXPENDITURES. Not regulated.
630-24-684.19. MISDEMEANORS. Generally. It shall be a misdemeanor if any handler knowingly files a false report to the Virginia Department of Taxation on the quantity of soybeans handled by him or falsifies the records of the soybeans handled by him, or fails to preserve the records for a period of not less than two years from the time the soybeans are handled.*
*This is statutory language. No further interpretation is required.
VIRGINIA CORN EXCISE TAX REGULATIONS
VIRGINIA EGG EXCISE TAX REGULATIONS
VIRGINIA PEANUT EXCISE TAX REGULATIONS
VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS
VIRGINIA SOYBEAN EXCISE TAX REGULATIONS
VIRGINIA EGG EXCISE TAX REGULATIONS
VIRGINIA PEANUT EXCISE TAX REGULATIONS
VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS
VIRGINIA SOYBEAN EXCISE TAX REGULATIONS
VIRGINIA DEPARTMENT OF TAXATION
January 1, 1985
January 1, 1985
INTRODUCTION
These regulations for the specific excise taxes are published by the authority granted the State Tax Commissioner under Virginia Code § 58-48.6 (§58.1-203 effective January 1, 1985) and are subject to amendment, revision and supplemental regulations as required or appropriate.
Amendments, revisions and updates to these regulations will be issued as replacement pages, each replacement page having on it the date of revision.
Each regulation section is, numbered to reference the section of Title 3.1 of the Code of Virginia which it interprets. The first three digits, 630, identify these regulations, for purposes of the Virginia Register of Regulations, as regulations of the Department of Taxation. The digits following the first hyphen indicate the tax type, and the digits following the second hyphen indicate the section of Title 3.1 being interpreted. For example, the section number 630-17-1032, identifies the agency (630), the corn excise tax (17), and the section of Title 3.1, Code of Virginia, which is interpreted (1032).
W. H. Forst
State Tax Commissioner
Virginia Department of Taxation
P.O. Box 6-L
Richmond, Virginia 23282
-
-
-
- VIRGINIA CORN EXCISE TAX REGULATIONS
-
-
EFFECTIVE DATE: January 1, 1985, with retroactive effect according
to §58-48.6 (recodified as § 58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia Sections 3.1-1031 through 3.1-1049 are regulated herein.
AUTHORITY: § 58-48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the
Virginia corn excise tax, consisting of §§630-17-1031 through 630-17-1049.
ADOPTION DATE: September 19, 1984
VIRGINIA CORN EXCISE TAX REGULATIONS
TABLE OF CONTENTS
Regulation
Section Page
630-17-1031. LEGISLATIVE FINDINGS; PURPOSE OF CHAPTER . . . .
630-17-1.032 DECLARATION OF PUBLIC INTEREST; DEFINITIONS . .
Generally . . . . . .. . . . . . . . . . .
Definitions . . . . . . . . . . . . .
630-17-1033 PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT
FOR MARKET DEVELOPMENT, EDUCATION, PROMOTION;
. ACTION OF BOARD AND COMMISSIONER THEREON; AMOUNT
OF ASSESSMENT; EXPENSES OF REFERENDUM . . . . .
Generally . . . . . . . . . . . . . . . . .
630-17-1034 COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM;
NOTICE TO BE POSTED . . . . . . . . . . . . .
630-17-1035 PERSONS ELIGIBLE TO VOTE . . . . . . . . .
630-17-1036 RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM,
CANVASSING, ETC . . . . . . . . . . .
630-17-1037 DATE OF SUM; AREAS, HOURS, VOTING PLACES,
ETC.: PUBLICATION OF NOTICE . . . . . . . . .
630-17-1038 DISTRIBUTION OF BALLOTS; CANVASS; DECLARATION
AND CERTIFICATION OF RESULTS . . . . . . . . .
630-17-1039 ACTION OF GOVERNOR IF A SIMPLE MAJORITY OF
VOTERS FAVOR ASSESSMENT . . . . . .. . . . . . .
630-17-1040 ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER
OR IF LESS THAN A SIMPLE MAJORITY OF VOTERS
FAVOR ASSESSMENT . . . . . . . . . . . . . . .
630-17-1041. SUBSEQUENT REFERENDUM . . . . . . . . . . . . .
630-17-1042 QUESTION TO BE PRINTED ON BALLOTS . . . . . . .
630-17-1043 VIRGINIA CORN COMMISSION ESTABLISHED;
COMPOSITION; APPOINTMENT AND TERMS; VACANCIES;
OFFICERS; EXPENSES; POWERS AND DUTIES . . . . .
630-17-1044 HANDLER TO DEDUCT ASSESSMENT FROM PAYMENT TO
FARMER; REPORT AND PAYMENT BY HANDLER . . . . .
Generally . . . . . . . . . . . . . .
Handler defined : : : . . . .
Handler return . . . .
Payment of tax by handler . . . . . . . . . .
630-17-1.045 RECORDS TO BE KEPT BY HANDLERS . . . . . . . . .
Generally . . . . . . . . . . . . . . . . . .
Examination by Commissioner . . . . . . . . .
630-17-1046 INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT . . . . . . . . . . . . . . . . .
-
-
-
- Generally . . . . . . . . . . .. . . . . . . .
Interest on tax . . . . . . . . . . .
Collection of delinquent tax . . . . . . . . .
- Generally . . . . . . . . . . .. . . . . . . .
-
-
630-17-1047 VIRGINIA CORN FUND; COMMISSION MAY COOPERATE
WITH OTHER AGENCIES ENGAGED IN PROMOTIONAL ACTIVITIES . . . . . . . . . .
630-17--1048 EXPENDITURES . . . . . . . . . . . . . . .
630-17-1049 VIOLATION A MISDEMEANOR . . . . . . . . . . . .
Generally . . . . . . . . . . . . . . . .
630-17--1031. LEGISLATIVE FINDINGS; PURPOSE OF CHAPTER. Not regulated. 630-17-1032. DECLARATION' OF PUBLIC INTEREST; DEFINITIONS. A. Generally.. Revenues from the corn excise tax are to be used in encouraging an expanded program of market development, education, publicity, research, the promotion of the sales and use of corn. B. Definitions. For purposes of administering the, corn excise tax, the terms shall be defined as follows:
1. Farmer - Farmer means all producers of corn in this Commonwealth. A farmer may be a natural person, partnership, or corporation.
2. Count -County means: all counties, cities and towns in which corn is a source of income.
3. Corn - Corn means all corn sold except sugar corn, popcorn, and ornamental corn.
630-17-1033. PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT FOR MARKET DEVELOPMENT, EDUCATION, PROMOTION; ACTION OF BOARD AND COMMISSIONER THEREON; AMOUNT OF ASSESSMENT; EXPENSES OF REFERENDUM. Generally. As a result of a referendum conducted in 1980, the Virginia Corn Commission was established within the Department of Agriculture and Consumer Services. A corn tax. of one-quarter cent per bushel was imposed on corn produced in Virginia and sold.
630-17-1034. COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM; NOTICE TO BE POSTED. Not regulated.
630-17-1035. PERSONS ELIGIBLE TO VOTE. Not regulated.
630-17-1036. RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM,
CANVASSING, ETC.
Not regulated.
630-17-1037. DATE OF REFERENDUM; AREAS, HOURS, VOTING PLACES, ETC, PUBLICATION OF NOTICE. Not regulated.
630-17-1038. DISTRIBUTION OF BALLOTS; CANVASS; DECLARATION AND CERTIFICATION OF RESULTS. Not regulated.
630-17-1039. ACTION OF GOVERNOR IF A SIMPLE MAJORITY OF VOTERS FAVOR ASSESSMENT. Not regulated.
630-17-1040. ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER OR IF LESS
THAN A SIMPLE MAJORITY OF VOTERS FAVOR ASSESSMENT. Not regulated.
-
- 630-17-1041. SUBSEQUENT REFERENDUM. Nor regulated.
-
- 630-17-1042. QUESTION TO BE PRINTED ON BALLOTS. Not. regulated.
-
- 630-17-1043.. VIRGINIA CORN COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS; VACANCIES; OFFICERS; EXPENSES; POWERS AND DUTIES. Not regulated.
-
- 630-17-1044. HANDLER TO DEDUCT ASSESSMENT FROM PAYMENT TO FARMER; REPORT AND PAYMENT BY HANDLER. A. Generally. The handler of corn is liable for remitting the one-quarter cent per bushel corn excise tax to the. State Tax. Commissioner as regulated herein. If the handler purchases, from farmers, corn subject to the excise tax, the handler must deduct the excise tax from any payment made to the farmer for the corn. All corn handlers must register with the State Tax Commissioner for receiving the quarterly corn excise tax returns•and reporting the corn excise tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282. B. Handler defined.. The term "handler" means any person, firm, corporation or any other business entity who is a processor, dealer, shipper, country buyer, exporter who handles corn produced in Virginia or a farmer who sells his corn out of state or to anyone other than a "handler."
Example 1. Farmer A.. grows corn in Virginia and sells the harvested crop for processing. to Processor B located in North Carolina. Farmer A -is the "handler" and responsible for remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.
Example 2. Farmer E grows coca in Virginia and sells the harvested corn for processing to Processor F located in Virginia. Processor F is the-"handler" and is responsible for collecting from the farmer and remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.
Example 3. Farmer G grows corn is Virginia and sells the harvested crop for seed to Farmer H. Farmer G is the "handler" and is responsible for remitting the Virginia Corn Excise Tax to the Virginia Department of Taxation.
C.Handler return. The corn excise tax returns must be filed by the handler quarterly and are due on or before the last day of the month following the end of the period. The quarters are January 1 through March 31, April 1 through June 30, July 1 through September 30 and October 1 through December 31. Each return shall report the gross volume of corn which has been handled by the handler during the quarter. Each handler must file the return with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282.
D.Payment of tax by handler. Each handler must pay the corn excise tax. The return, with applicable tax payment, is due by the last day of the month following the end of each quarter. (Due dates are April 30, July 31, October 31, and January 31). The tax receipts shall be deposited by the State Tax Commissioner into the State Treasury and credited to the- Virginia Corn Fund.
630-17-1045. RECORDS TO BE. KEPT BY HANDLERS. A. Generally. Every handler of corn subject to the corn excise tax must keep complete records on the corn handled by him. The handler must keep and preserve the records for at least three years following the date the tax is reported on such corn.
NOTE: While § 3.1-1045, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the corn was handled, the statute of limitations under § 58.1-1812, Code of Virginia, provides for a three year period for assessment of deficiencies. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the assessment statute of limitations. B. Examination by Commissioner. The State Tax Commissioner, or his duly authorized agents,, may examine during the usual business hours of the day records, books, papers, or other documents of the handler to verify the truth and accuracy of any return, statement, or other relevant information.
630-17-1046. INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT. A. Generally. If the handler fails to timely pay the corn excise tax due, interest shall accrue on the unpaid tax.
B.. Interest on tax. Interest at a rate of one percent. per month will accrue on the unpaid amount of the tax from the due date until the time of payment. C. Collection of delinquent tax. If any person defaults in paying the tax or interest, the amount shall be collected.by civil action in the name of the Commonwealth..
1. The person adjudged in default shall pay the cost of the civil action.
2. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-17-1047. VIRGINIA CORN FOND; COMMISSION MAY COOPERATE WITH OTHER
AGENCIES ENGAGED IN PROMOTIONAL ACTIVITIES. Not regulated.
630-17-1048. EXPENDITURES. Not regulated.
630-17-1049. VIOLATION A MISDEMEANOR. Generally It shall be a Class 1 misdemeanor if any handler knowingly files a false report to the Virginia Department of Taxation on the quantity of corn handled by him or falsifies the records of the corn handled by him, or fails to preserve the records for a period of not less than two years from the time corn is handled.*
*This is statutory language. No further interpretation is required.
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- VIRGINIA EGG EXCISE TAX REGULATIONS
-
-
EFFECTIVE DATE: January 1, 1985, with retroactive effect according to §58-48.6 (recodified as §58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia § 3.1-796.11:1 through 3.1-796.11:10 are regulated herein.
AUTHORITY: § 58"48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the Virginia egg excise tax, consisting of §§ 630-18- 796.11:1 through 630-18-796.11:10.
ADOPTION DATE: September 19, 1984
VIRGINIA EGG EXCISE TAX REGULATIONS
TABLE OF CONTENTS
Regulation
Section
630-18-796.11:1 LEGISLATIVE FINDINGS; PURPOSE OF ARTICLE . . . . . . .
630-18-796.11:2 VIRGINIA EGG COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS OF MEMBERS; VACANCIES; OFFICERS; COMPENSATION; POWERS AND DUTIES . . . . . . .. . . .
630-18-796.11:3 LEVY OF TA%; RULES AND REGULATIONS . . . . .
Generally . . . . . . . . . . . . .
630-I8-796.11:4 HANDLER TO DEDUCT TAX FROM PAYMENT TO FARMERS;
REPORT AND PAYMENT OF TAR BY HANDLER.
Generally . . . . . . . . . . . .
Handler defined . . . . . . . . . . .
Handler returns . . . . . . . . .
Payment of tax by handler . .
630-18-796.11:5 EXEMPTIONS . . . . . . . . . . . . . . .
Generally . . . . . . . . . . . . . .
Refunds of tax paid on exempt eggs. . .
630-18-796.11:6 RECORDS TO BE KEPT BY HANDLERS . . . . .
Generally . . . . . . . . .
Examination by Commissioner
630-18-796.11:7 INTEREST ON TAX; COLLECTION OF DELINQUENT TAX . . . . . . . . . . . . . . .
Generally . . . . . . . . . .
Interest on tax . . . . . . . .
Collection of delinquent tax. .
630-18-796.11:8 VIRGINIA EGG FUND; COMMISSION MAY COOPERATE WITH OTHER AGENCIES . . . . . . . . . . . .
630-18-796.11:9 EXPENDITURES . . . . . . . . . . . . . . .
630-18-796.11:10 MISDEMEANORS; PENALTIES . . . .
Generally . . . . . . . . . .
630-18-796.17:.9. LEGISLATIVE FINDINGS; PURPOSE OF ARTICLE. Not regulated.
630-18-796.11:2 VIRGINIA EGG COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS OF MEMBERS; VACANCIES; OFFICERS; COMPENSATION; POWERS AND DUTIES. Not regulated.
630-18-796.11:3 LEVY OF TAX; RULES AND REGULATIONS. A. Generally. The Virginia egg excise tax is imposed at the rate of five cents per thirty-dozen case of eggs. The tax is imposed upon eggs produced, purchased, processed, sold, graded or otherwise handled in Virginia. The excise tax is levied upon the egg only once.
630-18-796.11:4 HANDLER TO DEDUCT TAX FROM PAYMENT TO FARMERS; REPORT AND PAYMENT OF TAX BY HANDLER. A. Generally. The handler of eggs is responsible for remitting the egg promotion tax as regulated herein to the State Tax Commissioner. If the handler purchases eggs subject to the promotion tax from farmers, the handler must deduct the promotion tax from payments made to farmers for the eggs. All egg handlers must register with the State Tax Commissioner for receiving the monthly returns and reporting the egg promotion tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282.
B. Handler defined. The term "handler" means any person who operates a grading station in Virginia, a packer, huckster or distributor who handles eggs in Virginia or a farmer who packs, processes, or performs the functions of a handler in Virginia. "Handler" also includes any person in Virginia who purchases eggs for sale, distribution, or consumption or any farmer in Virginia who sells or distributes eggs to anyone other than a registered handler.
For purposes of the egg excise tax, the functions of a handler of eggs include the sale, distribution or other disposition of eggs in Virginia regardless of where the eggs were produced or purchased. Therefore, the term "handler" includes as out-of-state farmer, packer, processor, distributor or other business which delivers eggs into Virginia for sale, distribution or other disposition regardless of where the eggs were produced and also includes the purchase of eggs in Virginia for sale, distribution or other disposition without Virginia. The term "handler" also includes an in-state farmer, packer, processor, distributor or other business which purchases eggs out-of-state and transports such eggs into Virginia for sale, distribution or other disposition
Example 1
Company A, an egg processor/distributor located in Alabama, delivers eggs produced in Alabama to Richmond, Virginia for sale. Company A is the egg handler and is responsible for filing the egg promotion tax return with the Commonwealth of Virginia and remitting the tax due.
Example 2
Company B, an egg processor/distributor located in Virginia, purchases eggs produced in South Carolina. Company B transports the eggs from South Carolina to its distribution facility in Virginia for grading, packing and ultimate distribution into six states. Company B is considered a handler and must file the egg promotion tax return with the Commonwealth of Virginia remitting the tax due upon the eggs distributed for consumption within and without Virginia. Eggs purchased without Virginia and processed in Virginia for distribution and consumption without Virginia are deemed subject to tax.
Example 3
Company C, an egg processor/distributor located in Virginia, purchases eggs produced in Georgia. Company C transports the-eggs from Georgia to its distribution facility in Virginia and unloads one-half of the shipment in Virginia. The balance of the shipment remains intact and is transported to the Maryland distribution center of Company C. Company C is considered a handler and must file the egg promotion tax return with the Commonwealth of Virginia, remitting the tax due upon the eggs unloaded in Virginia. The remainder of eggs are deemed to have remained in interstate commerce and are not subject to the Virginia egg promotion tax
C. Registered handler defined. The term "registered handler" means any person who has registered with the State Tax Commissioner for receiving monthly returns and is reporting the egg promotion tax. Every person, whether inside or outside this Commonwealth, who engages in business in the Commonwealth as a handler, is required to register and to collect and pay the tax on all eggs sold or delivered for pro-cessing, storage, use or consumption in this Commonwealth and to file returns and perform all other duties required of handlers.
D. Handler returns. The egg promotion tax returns must be filed by the handler monthly and are due no later than the twentieth day of each month. Each return shall report the gross volume of eggs packed, processed or handled by the handler during the preceding month and the volume of eggs subject to the egg promotion tax. Each handler must file the return with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282 and, simultaneously, file a copy of the completed form with the Virginia Egg Commission.
E. Payment of tax by handler. Monthly, each handler must pay the, egg promotion tax due. The return,, with applicable tax payment, is due by the twentieth day of each month. The tax receipts shall be deposited by the State Tax Commissioner into the state treasury and credited to the Virginia Egg Fund.
630-18-796.11:5 EXEMPTIONS. A. Generally. Eggs of any person selling less than 500 cases per year are exempt from the egg promotion tax. B. Refunds of tax paid on exempt eggs. If a producer (farmer) sells less than 500 cases of eggs in any year and the egg promotion tax has been paid on such eggs, an application for refund of the erroneous tax paid should be filed with the Department of Taxation. The refund application must be accompanied by substantiating information showing why the refund is due. Such information shall include the name and address of each handler purchasing eggs, quantity of eggs sold to each handler, date of sale, and amount of tax withheld from payments to farmer. After the State Tax Commissioner reviews and approves the refund application, such refund shall be made to the producer (farmer).
630-18-796.11:6 RECORDS TO BE KEPT BY HANDLERS. A. Generally. Every handler of eggs subject to the egg promotion tax must keep complete records on the eggs packed, processed, or handled by him. The handler must keep and preserve the records for at least three years following the date the tax is reported on such eggs.
NOTE: While §3.1-796.11:6, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the eggs were packed, processed or handled, the statute of limitations under § 58.1-1812, Code of Virginia, provides for a three year period of assessment. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the statute of limitations.
B. Examination by Commissioner. The State Tax Commissioner, or his duly authorized agents, may examine during the usual business hours of the day records, books, papers, or other documents of the handler to verify the truth and accuracy of any return, statement, or other relevant information.
630-18-796.11:7 INTEREST ON TAX; COLLECTION OF DELINQUENT TAX. A. Generally. If the handler fails to timely pay the egg promotion tax due, interest shall accrue on the unpaid tax. B. Interest on tax. Interest at a rate determined in accordance with Section 58.1-15 of the Code of Virginia will accrue on the unpaid amount of the tax from the due date until the time of payment. C. Collection of delinquent tax. If any person defaults in paying tax or interest, the amount shall be collected by civil action in the name of the Commonwealth.
1. The person adjudged in default shall pay the cost of the civil action.
2. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-18-796.11:8 VIRGINIA EGG FUND; COMMISSION MAY COOPERATE WITH OTHER AGENCIES Not regulated.
630-18-796.11:9 EXPENDITURES. Not regulated.
630-18-796.11:10 MISDEMEANORS; PENALTIES. Generally. It shall be a Class 1 misdemeanor if any handler knowingly files a false report to the Virginia Department of Taxation on the quantity of eggs handled by him or fails to keep a complete record of the eggs processed or handled by him, or to preserve the records as required in Regulation 630-18-796.11:6 on eggs processed or handled.*
*This is statutory language. No further interpretation is required.
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- VIRGINIA PEANUT EXCISE TAY REGULATIONS
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- EFFECTIVE DATE: January 1, 1985, with retroactive effect according to §58-48.6 (recodified as §58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia Sections 3.1-647 through 3.1-665 are regulated herein.
AUTHORITY: § 58-48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the Virginia peanut excise tax, consisting of §§ 630-22-647 through 630-22-665.
ADOPTION DATE: September 19, 1984
- EFFECTIVE DATE: January 1, 1985, with retroactive effect according to §58-48.6 (recodified as §58.1-203).
VIRGINIA PEANUT EXCISE TAX
TABLE OF CONTENTS
Regulation Section
630-22-647 DEFINITIONS .
Commission
Processor
630-22-648 VIRGINIA PEANUT COMMISSION CREATED; COMPOSITION;
APPOINTMENT OF MEMBERS . . . . . .
630-22-649 QUALIFICATIONS AND TERMS OF MEMBERS . . . . . .
630-22-650 CHAIRMAN OF COMMISSION; REPORTS . . . . . . . .
630-22-651 EXPENSES OF MEMBERS . . . . . . . . . . . . . .
630-22-652 ADMINISTRATION OF FUNDS . . . . . . . . . . . .
630-22-653 PUBLICITY, RESEARCH, ETC . . . . . . . . . . . .
630-22-654 CONTRACTS, EXPENDITURES, ETC., TO EFFECTUATE PURPOSES OF CHAPTER
630-22-655 COOPERATION WITH OTHER ORGANIZATIONS . . . . .
630-22-656 SECRETARY AND OTHER EMPLOYEES; BONDS . . . . .
630-22-657 LEVY OF EXCISE TAX . . . . . . . . . . . .
Generally .
Rate of tax .
630-22-658 PROCESSOR LIABLE FOR COLLECTION AND PAYMENT OF TAX Generally . Processor returns . . . . . Payment of tax by processor .
630-22-659 RECORD TO BE KEPT BY PROCESSOR
Generally .
Examination by Commissioner .
630-22-660 PENALTY AND INTEREST ON DELINQUENT TAX
Generally .
Penalty on tax
Interest on tax
630-22-661 ACTION TO RECOVER DELINQUENT TAX AND INTEREST .
Generally .
630-22-662 CREATION AND ADMINISTRATION OF PEANUT FUND . . . .
630-22-663 HOW MONEYS EXPENDED
630-22-664 MAKING FALSE REPORT OR FALSIFYING RECORDS A MISDEMEANOR . . . . .
Generally . . . . .
630-22-665 FAILURE TO MAKE RETURNS A MISDEMEANOR
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- Generally . . . . . . . .. . . . . .
630-22-647. DEFINITIONS. The following words, terms and phrases are defined herein for the tax imposed by Title 3.1, Chapter 24 only: (1) Commission,- Commission means the Virginia Peanut Commission. (2) Processor - Processor means persons, individuals, corporations, partnerships, trusts, associations, cooperatives, and any other business entities which clean, shell or crush peanuts.*
- Generally . . . . . . . .. . . . . .
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- 630-22-648. VIRGINIA PEANUT COMMISSION CREATED: COMPOSITION: APPOINTMENT OF MEMBERS. Not regulated.
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- 630-22-649. QUALIFICATIONS AND TERMS OF MEMBERS. Not regulated.
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- 630-22-650. CHAIRMAN OF COMMISSION: REPORTS. Not regulated.
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- 630-22-651. EXPENSES OF MEMBERS. Not regulated.
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- 630-22-652. ADMINISTRATION OF FUNDS. Not regulated.
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- 630-22-653. PUBLICITY, RESEARCH, ETC. Not regulated.
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- 630-22-654. CONTRACTS, EXPENDITURES, ETC., TO EFFECTUATE PURPOSES OF CHAPTER. Not regulated.
630-22-655. COOPERATION WITH OTHER ORGANIZATIONS. Not regulated.
- 630-22-654. CONTRACTS, EXPENDITURES, ETC., TO EFFECTUATE PURPOSES OF CHAPTER. Not regulated.
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- 630-22-656. SECRETARY AND OTHER EMPLOYEES; BONDS. Not regulated.
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- 630-22-657. LEVY OF EXCISE TAX. A. Generally. The Virginia peanut excise tax is imposed upon all peanuts grown and sold in this state for processing. The excise tax is levied upon the peanuts only once. Example 1. Farmer A grows peanuts in Virginia and sells the harvested crop for processing to Processor B located in North Carolina. Processor B is responsible for collecting from the farmer and remitting to the Virginia Department of Taxation the Virginia Peanut Excise Tax. Example 2. Farmer C grows peanuts in North Carolina and sells the harvested crop to Processor D located in Virginia. The Virginia Peanut Excise Tax is not levied on the peanuts grown in North Carolina. Example 3. Farmer E grows peanuts in Virginia and sells the harvested crop for processing to Processor F located in Virginia. Processor F is responsible for collecting from the farmer and remitting to the Virginia Department of Taxation the Virginia Peanut Excise Tax. B. Rate of tax. Beginning July 1, 1983, the peanut excise tax is imposed at the rate of 7 5/10 cents per hundred pounds and beginning July 1, 1984, the rate is 10 cents per hundred pounds.
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- 630-22-658. PROCESSOR LIABLE FOR COLLECTION AND PAYMENT OF TAX. A. Generally. The processor of peanuts is liable for collecting and remitting the peanut excise tax to the Virginia Department of Taxation as regulated herein. The processor must collect the tax on all peanuts purchased. All processors of peanuts must register with the State Tax Commissioner for receiving the semi-annual return and reporting the peanut excise tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282:
B. Processor returns. The peanut excise tax returns must be filed by the processor semi-annually. The return for the period January 1 through June 30 must be filed no later than July 10. The return for the period July 1 through December 31 must be filed no later than February 15 of the succeeding year.
C. Payment of tax by processor. Each processor must pay the peanut excise tax. The return, with applicable tax payment, is due by July 10 and February 15 of each year. The tax receipts shall be credited to the Peanut Fund. The return shall be filed with the Department of Taxation; .P.O. Box 6-L, Richmond, VA 23282.
630-22-659. RECORD TO BE KEPT BY PROCESSOR. A. Generally. Every processor of peanuts subject to the peanut excise tax must keep complete records on the amount of peanuts processed by him. The processor must keep and preserve the records for at least three years following the date the tax is reported on such peanuts. NOTE: While §3.1-659, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the peanuts were processed, the statute of limitations under § 58.1-1812, Code of Virginia, provides a three year period for assessment of deficiencies. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the statute of limitations.
B. Examination by Commissioner. The State Tax Commissioner, or his duly authorized agents, may examine, during the usual business hours of the day, records, books, papers, or other documents of the processor to verify the truth and accuracy of any return, statement, or other relevant information.
- 630-22-658. PROCESSOR LIABLE FOR COLLECTION AND PAYMENT OF TAX. A. Generally. The processor of peanuts is liable for collecting and remitting the peanut excise tax to the Virginia Department of Taxation as regulated herein. The processor must collect the tax on all peanuts purchased. All processors of peanuts must register with the State Tax Commissioner for receiving the semi-annual return and reporting the peanut excise tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282:
630-22-660. PENALTY AND INTEREST ON DELINQUENT TAX. A. Generally. If the processor fails to timely pay the peanut excise tax when due, the Department of Taxation shall assess the taxpayer for the tax deficiency and add penalty. If the taxpayer fails to pay the assessment for tax and penalty within thirty days, interest shall be added from original tax due date.
B. Penalty on tax. The Department shall assess a penalty of five percent of the amount of unpaid tax. The penalty shall be collected as a part of the tax. The Department may waive all or part of the penalties if, in its discretion, good cause is shown by the taxpayer.
C. Interest on tax. If the taxpayer fails to pay the assessment of tax and penalty within thirty days from the date of assessment, the total assessment of tax and penalty shall bear interest at the rate determined in accordance with § 58.1-15. The penalty and interest shall be assessed and collected as if a part of the tax.*
630-22-661. ACTION TO RECOVER DELINQUENT TAX AND INTEREST. Generally. If any Person is delinquent in paying tax or interest, the amount shall be collected by civil action in the name of the Commonwealth. The person adjudged in default shall pay the cost of the civil action. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-22-662. CREATION AND ADMINISTRATION OF PEANUT FUND. Not regulated.
630-22-663. HOW MONEYS EXPENDED. Not regulated.
630-22-664. MAKING FALSE REPORT OR FALSIFYING RECORDS A MISDEMEANOR. Generally. It shall be a misdemeanor if any processor knowingly files a false report to the Virginia Department of Taxation or falsifies his records on the quantity of peanuts subject to tax bought by him during any period.*
630-22-665. FAILURE TO MAKE RETURNS A MISDEMEANOR. Generally. Any person, subject to the peanut excise tax, who fails to file the excise tax return or fails to keep the required records shall be guilty of a misdemeanor. Each month's failure to comply shall constitute a separate offense.*
*This is statutory language. No further interpretation is required.
VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS
EFFECTIVE DATE: January 1, 1985, with retroactive effect according to §58-48.6 (recodified as §58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia §§3.1-763.6 through 3.1-763.12 are regulated herein.
AUTHORITY: §58-48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the Virginia slaughter hog and feeder pig excise tax, consisting of §§ 630-23-763.6 through 630-23-763.12.
ADOPTION DATE: September 19, 1984
VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS
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- TABLE OF CONTENTS
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Regulation
Section Page
630-23-763.6 DEFINITIONS . . . . . . . . . . . . . . . . . .
Commission .
Processor.
Producer .
Slaughter hog
Feeder pig .
630-23-763.7 CREATION OF COMMISSION; APPOINTMENT, TERMS AND
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- EXPENSES OF MEMBERS; APPOINTMENT AND COMPENSATION
OF SECRETARY AND OTHER EMPLOYEES; REPORTS;
ADMINISTRATION OF FUNDS; SURETY BONDS . . . . . .
- EXPENSES OF MEMBERS; APPOINTMENT AND COMPENSATION
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630-23-763.8 EDUCATIONAL AND RESEARCH PROGRAMS; CONTRACTS;
EXPENDITURE OF MONEYS; COOPERATION WITH STATE,
ETC., ORGANIZATIONS
630-23-763.9 EXCISE TAX GENERALLY
Generally . . . .
Rate of tax . . .
Collection of tax
Returns . . . . .
Payment of tax . .
Records . . . .
Record examination by Commissioner .
630-23-763.10 NONPAYMENT OF EXCISE TAX . . . . . . .
Generally
Penalty on tax .
Interest
Action to recover delinquent tax and interest.
630-23-763.11 VIRGINIA PORK INDUSTRY FUND; EXPENDITURES;
ACCOUNTS AND AUDITS
630-23-763.12 VIOLATIONS . . . .
Generally.
630-23-763.6. DEFINITIONS. The following words, terms and phrases are defined herein for the tax imposed by Title 3.1, Chapter 27, Article 4.2 only: (1) Commission--Commission means the Virginia Pork Industry Commission. (2) Processor--Processor means any person, firm, corporation, association -or cooperative, or any agent thereof, who or which slaughters hogs commercially. (3) Producer--Producer means a person, firm, corporation, association or cooperative who or which is engaged in the business of raising hogs for sale for slaughter or raising hogs for sale as feeder pigs. (4) Slaughter hog--Slaughter hog means a hog weighing over 140 pounds. (5) Feeder pig--Feeder pig means a hog weighing 140 pounds or less.*
630-23-763.7. CREATION OF COMMISSION; APPOINTMENT, TERMS AND EXPENSES OF MEMBERS; APPOINTMENT AND COMPENSATION OF SECRETARY AND OTHER EMPLOYEES; REPORTS; ADMINISTRATION OF FUNDS; SURETY BONDS. Not regulated.
630-23-763.8. EDUCATIONAL AND RESEARCH PROGRAMS; CONTRACTS; EXPENDITURE OF MONEYS; COOPERATION WITH STATE, ETC., ORGANIZATIONS. Not regulated.
630-23-763.9. EXCISE TAX GENERALLY. A. Generally. The Virginia slaughter hog and feeder pig excise tax is imposed upon all hogs sold in Virginia for slaughter and upon feeder pigs sold in Virginia. A slaughter hog or feeder pig is sold for purposes of this tax, at the time and place the hog or pig is weighed for purchase and its purchase weight is recorded.
B. Rate of tax. The slaughter hog excise tax is imposed at the rate of ten cents per head and the feeder pig excise tax at the rate of five cents per head.
C. Collection of tax. The processor is liable for collecting, reporting and remitting the tax on all slaughter hogs purchased by him except on hogs purchased at a livestock auction market. The livestock auction market is liable for collecting, reporting and remitting the tax on all slaughter hogs and feeder pigs purchased or otherwise transferred at the market. On other feeder pig sales the first purchaser is liable for collecting, reporting and remitting the tax. All processors, livestock auction markets or other first buyers subject to the tax must register with the State Tax Commissioner for receiving the semi-annual returns and reporting the slaughter hog and feeder pig excise tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282.
D. Returns. The slaughter hog and feeder pig excise tax returns must be filed by the processor, livestock auction market, or other first buyer. The return for the period January 1 through June 30 must be filed no later than July 10. The return for the period July 1 through December 31 must be filed no later than January 15 of the succeeding year. The returns shall be filed with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282.
E. Payment of tax. Each processor, livestock auction market, or other first buyer who is responsible for collection of the excise tax as regulated in C above is responsible for remitting the tax to the Virginia Department of Taxation. The tax is due, with the applicable return, by January 15 and July 10 of each year. The tax receipts shall be credited to the Virginia Pork Industry Fund.
F. Records. Every processor, livestock auction market, and other first buyer shall keep complete records of the number of slaughter hogs and feeder pigs subject to tax and purchased or handled by him. The records must be preserved for at least three years following the date the tax is reported on such slaughter hogs and feeder pigs.
NOTE: While §3.1-763.9, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the slaughter hogs or feeder pigs were purchased, the statute of limitations under §n 58.1-1812, Code of Virginia, provides for a three year period for assessment of deficiencies. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the audit statute of limitations.
G. Record examination by Commissioner. The State Tax Commissioner, or his duly authorized agents, may examine during the usual business hours of the day records, books, papers, or other documents to verify the truth and accuracy of any return, statement, or other relevant information.
630-23-763.10. NONPAYMENT OF EXCISE TAX. A. Generally. If the slaughter hog and feeder pig excise tax is not paid when due, the Department of Taxation shall assess the taxpayer for .the tax deficiency and add penalty. If the taxpayer fails to pay the assessment for tax and penalty within thirty days, interest shall be added from original tax due date.
B. Penalty on tax. The Department shall assess a penalty of five percent of the amount of unpaid tax. The penalty shall be collected as a part of the tax. The Department may waive all or part of the penalties if, in its discretion, good cause is shown by the taxpayer.
C. Interest. If the taxpayer fails to pay the assessment of tax and penalty within thirty days from the date of assessment, the total assessment of tax and penalty shall bear interest at the rate determined in accordance with § 58.1-15, Code of Virginia. The penalty and interest shall be assessed and collected as if a part of the tax.
D. Action to recover delinquent tax and interest. If any person is delinquent in paying tax or interest, the amount shall be collected by civil action in the name of the Commonwealth. The person adjudged in default shall pay the cost of the civil action. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-23-763.11. VIRGINIA PORK INDUSTRY FUND; EXPENDITURES; ACCOUNTS AND AUDITS. Not regulated.
630-23-763.12. VIOLATIONS. Generally. Any person, subject to the slaughter hog and feeder pig excise tax, who knowingly fails to file the excise tax return, or fails to keep the required records, or falsifies records, or falsely reports the number of slaughter hogs or feeder pigs subject to tax and bought or handled by him, shall be guilty of a misdemeanor and punished accordingly.*
*This is statutory language. No further interpretation is required.
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- VIRGINIA SOYBEAN EXCISE TAX REGULATIONS
- VIRGINIA SOYBEAN EXCISE TAX REGULATIONS
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EFFECTIVE DATE: January 1, 1985, with retroactive effect according to § 58-48.6 (recodified as §58.1-203).
EXPIRATION DATE: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: Code of Virginia § § 3.1-684.l through 3.1-684.19 are regulated herein.
AUTHORITY: § 58--48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to all taxpayers subject to the tax.
SUMMARY: These are initial regulations interpreting certain provisions of the Virginia soybean excise tax, consisting of §§630-24-684.1 through 630-24-684.19.
ADOPTION DATE: September 19, 1984
VIRGINIA SOYBEAN EXCISE TAX REGULATIONS
TABLE OF CONTENTS
RegulationTABLE OF CONTENTS
Section
630-24-684.1 LEGISLATIVE FINDINGS; Purpose of chapter . . . .
630-24-684.2 DECLARATION OF PUBLIC INTEREST; DEFINITIONS. . .
630-24-684.3 PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT FOR RESEARCH, PROMOTION, ETC.; ACTION OF BOARD THEREON; AMOUNT OF ASSESSMENT; EXPENSES OF REFERENDUM .
630-24-684.4 COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM;
NOTICE TO BE POSTED
630-24-684.5 PERSONS ELIGIBLE TO VOTE . . . . . . . . . . . .
630-24-684.6 RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM, CANVASSING, ETC.
630-24-684.7 DATE OF REFERENDUM; AREAS, HOURS, VOTING PLACES,
630-24-684.8 DISTRIBUTION OF BALLOTS, ETC.; CANVASS AND DECLARATION OF RESULTS
630-24-684.9 ACTION OF GOVERNOR IF SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT .
630-24-684.10 ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER OR IF LESS THAN SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT .
630-24-684.11 SUBSEQUENT REFERENDUM . . . . . . . . . . . .
630-24-684.12 QUESTION TO BE PRINTED ON BALLOTS . .
630-24-684.13 VIRGINIA SOYBEAN COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS; VACANCIES OFFICERS; EXPENSES; POWERS AND DUTIES . . . .
630-24-684.14 HANDLER TO DEDUCT ASSESSMENT FROM PAYMENT TO FARMER; REPORT AND PAYMENT BY HANDLER. .
Generally
Handler defined.
Handler returns.
Payment of the tax by handler . . . . .
Regulation
Section
630-24-684.15 RECORDS TO BE KEPT BY HANDLERS . . . .
Generally
Examination by Commissioner . . . . .
630-24-684.16 INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT .
Generally
Interest on tax.
Collection of delinquent tax . . .
630-24-684.17 VIRGINIA SOYBEAN FUND; AUDIT; COMMISSION MAY COOPERATE WITH OTHER AGENCIES AND ENGAGE IN REVENUE-PRODUCING ACTIVITIES
630-24-684.18 EXPENDITURE.
630-24-684.19 MISDEMEANORS .
Generally
630-24-684.1. LEGISLATIVE FINDINGS; PURPOSE OF CHAPTER. Not regulated.
630-24-684.2. DECLARATION OF PUBLIC INTEREST; DEFINITIONS. Not regulated.
630-24-684.3. PETITION FOR REFERENDUM ON QUESTION OF ASSESSMENT FOR RESEARCH, PROMOTION, ETC.; ACTION OF BOARD THEREON; AMOUNT OF ASSESSMENT; EXPENSES OF REFERENDUM. Not regulated.
630-24-684.4. COMMISSIONER TO ARRANGE FOR AND MANAGE REFERENDUM; NOTICE TO BE POSTED. Not regulated.
630-24-684.5. PERSONS ELIGIBLE TO VOTE. Not regulated.
630-24.-684.6. RULES GOVERNING BALLOTS, CONDUCT OF REFERENDUM, CANVASSING, ETC. Not regulated.
630-24-684.7. DATE OF REFERENDUM; AREAS, HOURS, VOTING PLACES, ETC.; PUBLICATION OF NOTICE. Not regulated.
630-24-684.8. DISTRIBUTION OF BALLOTS, ETC.; CANVASS AND DECLARATION OF RESULTS. Not regulated.
630-24-684.9. ACTION OF GOVERNOR IF SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT. Not regulated.
630-24-684.10. ACTION OF GOVERNOR IF REFERENDUM OUT OF ORDER OR IF LESS THAN SIXTY PERCENT OF VOTERS FAVOR ASSESSMENT. Not regulated.
630-24-684.11. SUBSEQUENT REFERENDUM. Not regulated.
630-24-684.12. QUESTION TO BE PRINTED ON BALLOTS. Not regulated.
630-24-684.13. VIRGINIA SOYBEAN COMMISSION ESTABLISHED; COMPOSITION; APPOINTMENT AND TERMS; VACANCIES; OFFICERS; EXPENSES; POWERS AND DUTIES. Not regulated.
630-24-684.14. HANDLER TO DEDUCT ASSESSMENT FROM PAYMENT TO FARMER; REPORT AND PAYMENT BY HANDLER. A. Generally. The Virginia soybean excise tax is imposed upon all soybeans produced in this state at the rate of one cent per bushel. The "handler" as herein defined is required to deduct the tax from purchase payments made to farmers and to remit such tax periodically to the Department of Taxation. All soybean handlers must register with the State Tax Commissioner for receiving the quarterly returns and reporting the soybean excise tax. Application for registration should be submitted to the Department of Taxation, Registration Unit, P.O. Box 6-L, Richmond, VA 23282.
B. Handler defined. For the purposes of this tax, "handler" means any person, firm, corporation or other business entity who purchases soybeans from farmers in this state or any farmer who sells his soybeans out of state or to anyone other than a "handler." The term "handler" includes, but is not limited to, a processor, dealer, shipper, seedsman, or exporter of soybeans. The term also includes a farmer who sells seed soybeans to other farmers either within or without this state.
Example 1. Farmer A grows soybeans in Virginia and sells the harvested crop for processing to Processor B located in North Carolina. Farmer A is the "handler" and is responsible for remitting to the Virginia Department of Taxation the Virginia Soybean Excise Tax.
Example 2. Farmer E grows soybeans in Virginia and sells the harvested crop for processing to Processor F located in Virginia. Processor F is the "handler" and is responsible for collecting from the farmer and remitting to the Virginia Department of Taxation the Virginia Soybean Excise Tax.
Example 3. Farmer G grows soybeans in Virginia and sells the harvested crop for seed to Farmer H. Farmer G is the "handler" and is responsible for remitting to the Virginia Department of Taxation the Virginia Soybean Excise Tax.
C. Handler returns. The soybean excise tax returns must be filed by the handler quarterly. The quarters are January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31. The returns must be filed by the handler on or before the last day of the month following the end of the period. Each return shall report the gross volume of Virginia soybeans which has been handled by the handler during the tax period. Each handler must file the return with the Department of Taxation, P.O. Box 6-L, Richmond, VA 23282.
D. Payment of the tax by handler. Each handler must pay the soybean excise tax. The return, with applicable tax payment, is due by April 30,P.D. 84-157 July 31, October 31, and January 31 of each year. The tax receipts shall be deposited by the State Tax Commissioner into the state treasury and credited to the Virginia Soybean Fund.
630-24-684.15. RECORDS TO BE KEPT BY HANDLERS. A. Generally. Every handler of soybeans subject to the soybean excise tax must keep complete records on the soybeans handled by him. The handler must keep and preserve the records for at least three years following the date the tax is reported on such soybeans.
NOTE: While §3.1-684.15, Code of Virginia, specifies records must be preserved for a period not less than two years from the time the soybeans were handled, the statute of limitations under §58.1-1812, Code of Virginia, provides a three year period for assessment of deficiencies. In order to prevent any undue burden upon the taxpayer, in the event of audit, the record retention period has been extended to the same limitation as the assessment statute of limitations.
B: Examination by Commissioner. The State Tax Commissioner or his duly authorized agents, may examine during the usual business hours of the day records, books, papers, or other documents of the handler to verify the truth and accuracy of any return, statement, or other relevant information.
630-24-684.16. INTEREST ON ASSESSMENT; COLLECTION OF DELINQUENT ASSESSMENT. A. Generally. If the handler fails to timely pay the soybean excise tax due interest shall accrue on the unpaid tax.
B. Interest on tax. Interest at a rate determined in accordance with §58.1-15 of the Code of Virginia will accrue on the unpaid amount of the tax from the due date until the time of payment.
C. Collection of delinquent tax. If any person defaults in paying the tax or interest, the amount shall be collected by civil action in the name of the Commonwealth.
1. The person adjudged in default shall pay the cost of the civil action.
2. The State Tax Commissioner shall request the Attorney General to institute the civil action for collection in the proper court and such action shall be in the amount of the past due tax and interest.*
630-24-684.17. VIRGINIA SOYBEAN FUND; AUDIT; COMMISSION MAY COOPERATE
WITH OTHER AGENCIES AND ENGAGE IN REVENUE-PRODUCING ACTIVITIES. Not regulated.
630-24-684.18. EXPENDITURES. Not regulated.
630-24-684.19. MISDEMEANORS. Generally. It shall be a misdemeanor if any handler knowingly files a false report to the Virginia Department of Taxation on the quantity of soybeans handled by him or falsifies the records of the soybeans handled by him, or fails to preserve the records for a period of not less than two years from the time the soybeans are handled.*
*This is statutory language. No further interpretation is required.
Rulings of the Tax Commissioner