CHAPTER 381

An Act to amend and reenact § 8-609.15 of the Code of Virginia, relating
to the reporting and payment of tax on poultry and poultry products.

an (S 327]
Approved April 1, 1966

Be it enacted by the General Assembly of Virginia:

1. That § 3-609.15 of the Code of Virginia be amended and reenacted
as follows: :

§ 3-609.15. For the purpose of carrying out the provisions of this
article, the packer, processor or handler, hereinafter referred to as “the.
handler”, of any poultry product on which a tax or assessment has been
levied in accordance with the provisions of this article, and who purchases
from the farmer shall deduct from payments made to the farmer for any
such farm product the amount of the tax levied thereon and shall remit
such tax or assessment to the Commission in the manner and at the time
hereinafter provided. The term “handler”, also includes the farmer who
packs, processes or performs the functions of handler for a portion or all
of his products. Deductions shall be made on each purchase or separate
farmer-to-handler transaction * in instances where the farmer is eligible
to vote as set forth in § 8-609.6. The report to the Commission shall be on
forms prescribed and furnished by the Commission and shall be a state-
ment of the gross volume of the farm product on which the tax or assess-:
ment is levied which has been packed, processed or handled by the handler
and shall be filed with the Commissioner on the tenth day .of each month,
covering such poultry products purchased or handled. during the preced-.
ing month. The tax or assessment levied on the poultry product shall
be due and payable by the handler on the same day that the report is
due. Such tax or assessment shall be paid to the Commission and shall
be promptly paid into the State treasury to the credit of the Virginia
Poultry Products Fund.