3.2-2408 - Collection and disposition of tax; reports.
§ 3.2-2408. Collection and disposition of tax; reports.
Every grower shall pay the excise tax on bright flue-cured tobacco to thewarehouse or handler where and when the tobacco is first sold. Each warehouseor handler is designated an agent of the Department for the purpose ofcollecting such excise tax. The tax shall be paid to the Department, to thecredit of the Bright Flue-Cured Tobacco Board, on or before the 10th day ofthe month following its collection, and promptly paid into the state treasuryto the credit of the Bright Flue-Cured Tobacco Promotion Fund.
(Code 1950, § 3-250; 1966, c. 702, § 3.1-329; 2002, c. 57; 2008, c. 860.)