Va. Code Ann. § 3.2-1215
This is the official text of Va. Code Ann. § 3.2-1215, part of Virginia’s Code of Virginia — the complete compiled statutory law of Virginia, organized into 60+ numbered titles by subject.
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(Repealed effective July 1, 2028) Disposition of excise tax by producer; reports
Official statutory text
A. Every producer shall submit to the Tax Commissioner the excise tax levied on apples grown in the Commonwealth in a calendar year by January 31 of the following year. The Tax Commissioner shall promptly pay the assessments into the Virginia state treasury to the credit of the Apple Fund.
B. Every producer shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner along with the excise tax submitted pursuant to subsection A, and keep copies of the reports for a period of not less than three years from the time the report was produced. Notwithstanding the provisions of § 58.1-3 , upon request, the Tax Commissioner shall provide to the Apple Board or the Commissioner copies of reports submitted pursuant to this section.
2005, cc. 864 , 875 , § 3.1-636.9; 2008, c. 860 ; 2026, cc. 23 and 24 , cl.2.
B. Every producer shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner along with the excise tax submitted pursuant to subsection A, and keep copies of the reports for a period of not less than three years from the time the report was produced. Notwithstanding the provisions of § 58.1-3 , upon request, the Tax Commissioner shall provide to the Apple Board or the Commissioner copies of reports submitted pursuant to this section.
2005, cc. 864 , 875 , § 3.1-636.9; 2008, c. 860 ; 2026, cc. 23 and 24 , cl.2.
Status: repealed · Read it on the official government site
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