CHAPTER 149

An Act relating to apples; and to amend the Code of Virginia by adding
tn Chapter 20 of Title 8 a new Article 1.1 containing sections numbered
8-512.8 through 8-512.20, defining terms, prescribing qualifications
for voters in certain referendums, prescribing certain powers and
duties of the Virginia State Apple Commission, to levy a tax on apples
sold for certain purposes, fixing the time for payment thereof, and
providing for collection of the same with interest when delinquent,
requiring the making of reports and the keeping of records, creating
an “Apple Merchandising Fund”, and providing how the same shall
be expended, prescribing certain penalties for violations of this Article
and providing for enforcement of the Article. CH 401)

Approved March 38, 1958

Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia be amended by adding in Chapter 20 of
Title 3 a new Article 1.1 containing sections numbered 3-512.8 through
8-512.20, as follows:

ARTICLE 1.1

§ 3-512.8. As used in this Article:

(1) The word “Commission” shall mean the Virginia State Apple
Commission.

(2) The word “person” shall mean and include individuals, corpora-
tions, partnerships, trusts, associations, cooperatives, and any and all other
business units, devices and arrangements.

(3) The word “taxpayer” shall mean the person who first sells the
apples, subject to the tax imposed by this act, after they are removed from
the tree or the ground.

(4) The words “bushel crate” shall mean a container with a content
of not less than two thousand one hundred cubic inches nor more than two
thousand five hundred cubic inches.

§ 3-512.9. Any taxpayer in an apple-producing district who is liable
in such district for, and pays, the tax imposed by this act shall have the
right to vote in a referendum held to fill vacancies occurring on the Com-
mission in such district. The referendum shall be held as provided in
Article 2 of this Chapter.

§ 8-512.10. ‘(a) All funds levied and collected under this Article
shall be administered by the Commission.

(b) In addition to the powers conferred by Article 2 of this Chapter,
the Commission shall have authority to prescribe the records and forms
which taxpayers shall maintain in order to facilitate collection of the tax
and to require taxpayers to maintain such records and forms in such man-
ner as will show the amount of tax due under this act.

§ 3-512.11. There shall be levied on all ungraded bulk apples pro-
duced in Virginia and sold for fresh consumption an excise tax of two
cents per bushel crate, or four cents per one hundred pounds if sold by
weight, and there shall be levied on all size two and one-quarter inch and
larger United States Number One canner grade, or better grade, apples
produced in Virginia and sold to fruit processors, fruit slicers, fruit
freezers, or others or sold for such processing, slicing, freezing, or other
uses an excise tax of four cents per one hundred pounds. Such tax shall
be paid by the taxpayer at the time and in the manner hereinafter provided.
No tax shall be due under this article on apples subject to the tax imposed
by Article 2 of this Chapter of the Code.

§ 8-512.12. Every taxpayer shall submit to the Commission not later
than December thirty-first of each year a signed statement of all apples
sold through December fifteen by him during the preceding crop season.
Such apples shall be reported on forms prescribed and furnished by the
Commission. Any person who sells apples of the preceding year’s produc-
tion after December fifteen shall file a signed statement with the Commis-
sion not later than May thirty-first showing such apples so sold by him.

§ 8-512.13. Fifty per centum of the excise tax levied by this article
shall be due and payable not later than December thirty-first of each year
and the balance not later than May thirty-first of the following year. Any
apples of a crop season which are sold after May thirty-first of the follow-
ing year shall be reported to the Commission and the excise tax paid
thereon within twenty days after the end of the month in which such
selling was done. Such excise tax shall be paid to the Virginia State Apple
Commission and by it promptly paid into the State treasury to the credit
of the Apple Merchandising Fund.

§ 3-512.14. The taxpayer shall keep a complete record of the apples
sold by him and shall preserve such record and forms for a period of not
less than two years from the time such apples are sold.

Such records and forms shall be established and maintained as required
by the Commission. Such records and forms shall be open to the inspection
of the Commission and its duly authorized agents.

§ 3-512.15. The tax imposed by this article and unpaid on the date
on which such tax was due and payable shall bear interest at the rate of
one per centum per month from and after such due date until payment.
If any person defaults in any payment of the tax or interest thereon, the
amount shall be collected by civil action in the name of the Commonwealth
at the relation of the Commission, and the person adjudged in default shall
pay the cost of such action. The Attorney General, at the request of the
Commission, shall forthwith institute action in the proper court for the
collection of the amount of any tax past due under this article, including
interest thereon.

§ 3-512.16. All moneys levied and collected under the provisions of this
article shall be credited on the Comptroller’s books to a fund to be known
as the “Apple Merchandising Fund”. All moneys credited to the Apple Mer-
chandising Fund are hereby appropriated for the purposes herein set forth,
and shall be used exclusively for the administration and enforcement of
this article and of Article 2 of this Chapter, including the collection of the
taxes, the payment for personal services and expenses of employees and
agents of the Commission and the payment of rent, services, materials and
supplies necessary to effectuate the purposes and objects of this article
and of Article 2 of this Chapter. The unexpended balance of the Apple
Merchandising Fund at the end of each biennium shall not be transferred
to the general fund of the State treasury.

§ 3-512.17. All moneys collected under this article shall be expended
by the Virginia State Apple Commission by warrants of the Comptroller
on the State Treasurer issued on vouchers signed by the duly authorized
officer of the Commission.

§ 3-512.18. It shall be a misdemeanor for any taxpayer to fail to
submit to the Commission any statement or report required by this article,
within sixty days from the time such statement or report is required to be
submitted to the Commission under this article.

§ 3-512.19. It shall be a misdemeanor for any taxpayer knowingly
to report falsely to the Commission the quantity of apples sold by him
during any period or to falsify the records of the apples sold by him, or to
fail to keep a complete record of the apples sold by him, or to preserve such
recor er a period of not less than two years from the time such apples
are sold.

§ 3-512.20. It shall be the duty of all State and county law enforce-
ment officers to assist in the enforcement of this article.