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Virginia Statutes, Title 3.2

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Title 3.2, Title 3.2. Agriculture, Animal Care, and Food

65 chapters · 1,133 sections in this title.

All chapters in Title 3.21,133 Ch 65, Chapter 65. Comprehensive Animal Care.131 Ch 47, Chapter 47. Sale of Farm Produce.65 Ch 51, Chapter 51. Food and Drink.65 Ch 56, Chapter 56. Weights and Measures.49 Ch 39, Chapter 39. Pesticide Control.44 Ch 60, Chapter 60. Livestock and Poultry.44 Ch 52, Chapter 52. Milk, Milk Products, and…34 Ch 36, Chapter 36. Fertilizer.28 Ch 40, Chapter 40. Seeds.28 Ch 43, Chapter 43. Grades, Marks, and Brands.28 Ch 42, Chapter 42. Implementation of Tobacc…26 Ch 32, Chapter 32. Milk Commission.24 Ch 54, Chapter 54. Slaughterhouses, Meat, a…23 Ch 17, Chapter 17. Horse Industry Board.22

9 sections·Filtered byTitle 3.2✕Ch 19✕

Va. Code Ann. § 3.2-1900 Definitions
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As used in this chapter, unless the context requires a different meaning: "Processor" means any person that cleans, shells, or crushes peanuts.
Va. Code Ann. § 3.2-1901 Peanut Board; composition and appointment of members
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The Peanut Board is continued within the Department. The Peanut Board shall consist of eight members representing as nearly as possible each peanut-producing section of the Commonwealth. Such members shall be appointed by the Governor, subject to confirmation by the General Assem…
Va. Code Ann. § 3.2-1904 Powers and duties of Peanut Board
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A. All funds levied and collected under this chapter shall be administered by the Peanut Board. B. The Peanut Board shall plan and conduct campaigns for education, advertising, publicity, sales promotion, and research as to Virginia peanuts. C. The Peanut Board may make contracts…
Va. Code Ann. § 3.2-1905 Levy of excise tax
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Beginning July 1, 2010, and ending July 1, 2027, an excise tax shall be levied at a rate of $0.25 per 100 pounds on all peanuts grown in and sold in the Commonwealth for processing. Peanuts shall not be subject to the tax after the tax has been paid once.

Va. Code Ann. § 3.2-1906 Peanut Fund established

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There is hereby created in the state treasury a special nonreverting fund to be known as the Peanut Fund, hereafter referred to as "the Fund." The Fund shall be established on the books of the Comptroller. All moneys levied and collected under the provisions of this chapter, afte…

Va. Code Ann. § 3.2-1907 Collection and disposition of tax; reports

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A. Every processor shall collect the tax on all peanuts bought by him and pay it into the Department of Taxation to the credit of the Peanut Fund. The tax collected between July 1 and December 31 of each year shall be paid not later than February 15 of the succeeding year, and th…

Va. Code Ann. § 3.2-1908 Record to be kept by processor

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Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents.

Va. Code Ann. § 3.2-1909 Falsification of records; misdemeanor

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It is a Class 1 misdemeanor: 1. For any processor knowingly to report falsely to the Tax Commissioner the quantity of peanuts subject to tax bought by him during any period. 2. For any processor to falsify the records of the peanuts subject to tax bought by him.

Va. Code Ann. § 3.2-1910 Failure to file reports; misdemeanor

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Any processor who fails to file the required reports, or who fails to keep the required records, is guilty of a Class 1 misdemeanor. Each month of such failure is a separate offense.