{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/3.2-2406.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/3.2-2406.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/3.2-2406.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/3.2-2406.html"}],"law_id":357432,"edition_id":2,"section_id":357432,"structure_id":51135,"section_number":"3.2-2406","catch_line":"Collection of assessment","history":"Code 1950, \u00a7 3-249; 1960, c. 47; 1966, c. 702, \u00a7 3.1-328; 1970, c. 408; 1974, c. 74; 1980, c. 87; 1990, c. 523; 2008, c. 860; 2012, cc. 803, 835; 2017, cc. 8, 66.","full_text":"An assessment of 40 cents ($0.40) per 100 pounds shall be collected on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower and shall be payable by the grower.\n\n","order_by":null,"text":{"0":{"id":1329988,"text":"An assessment of 40 cents ($0.40) per 100 pounds shall be collected on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower and shall be payable by the grower.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":51135,"edition_id":2,"name":"Tobacco Board","identifier":"24","label":"chapter","depth":4,"order_by":12,"parent_id":51113,"metadata":{"child_laws":12,"child_structures":0},"date_created":"2026-08-02 02:37:57","date_modified":"2026-08-02 12:27:33","permalink":{"id":1422141,"object_type":"structure","relational_id":51135,"identifier":"24","token":"3.2\/II\/B\/24","url":"\/3.2\/II\/B\/24\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51113,"edition_id":2,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":2,"parent_id":51109,"metadata":{"child_laws":190,"child_structures":20},"date_created":"2026-08-02 02:37:37","date_modified":"2026-08-02 12:27:30","permalink":{"id":1421395,"object_type":"structure","relational_id":51113,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51109,"edition_id":2,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":51103,"metadata":{"child_laws":254,"child_structures":33},"date_created":"2026-08-02 02:37:36","date_modified":"2026-08-02 12:27:29","permalink":{"id":1421361,"object_type":"structure","relational_id":51109,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51103,"edition_id":2,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":5,"parent_id":null,"metadata":{"child_laws":1194,"child_structures":151},"date_created":"2026-08-02 02:37:33","date_modified":"2026-08-02 12:27:27","permalink":{"id":1420941,"object_type":"structure","relational_id":51103,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":357427,"structure_id":51135,"section_number":"3.2-2400","catch_line":"Definitions","url":"\/3.2-2400\/","token":"3.2\/II\/B\/24\/3.2-2400","metadata":false},{"id":357428,"structure_id":51135,"section_number":"3.2-2401","catch_line":"Tobacco Board; composition and appointment of members","url":"\/3.2-2401\/","token":"3.2\/II\/B\/24\/3.2-2401","metadata":false},{"id":357429,"structure_id":51135,"section_number":"3.2-2402","catch_line":"Production areas designated","url":"\/3.2-2402\/","token":"3.2\/II\/B\/24\/3.2-2402","metadata":false},{"id":357430,"structure_id":51135,"section_number":"3.2-2403","catch_line":"Repealed","url":"\/3.2-2403\/","token":"3.2\/II\/B\/24\/3.2-2403","metadata":false},{"id":357431,"structure_id":51135,"section_number":"3.2-2405","catch_line":"Powers and duties of the Tobacco Board","url":"\/3.2-2405\/","token":"3.2\/II\/B\/24\/3.2-2405","metadata":false},{"id":357432,"structure_id":51135,"section_number":"3.2-2406","catch_line":"Collection of assessment","url":"\/3.2-2406\/","token":"3.2\/II\/B\/24\/3.2-2406","metadata":false},{"id":357434,"structure_id":51135,"section_number":"3.2-2407","catch_line":"Bright Flue-Cured Tobacco Promotion Fund established","url":"\/3.2-2407\/","token":"3.2\/II\/B\/24\/3.2-2407","metadata":false},{"id":357433,"structure_id":51135,"section_number":"3.2-2407.1","catch_line":"Dark-Fired Tobacco Promotion Fund established","url":"\/3.2-2407.1\/","token":"3.2\/II\/B\/24\/3.2-2407.1","metadata":false},{"id":357435,"structure_id":51135,"section_number":"3.2-2408","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-2408\/","token":"3.2\/II\/B\/24\/3.2-2408","metadata":false},{"id":357436,"structure_id":51135,"section_number":"3.2-2409","catch_line":"Records to be kept by warehouse and handler","url":"\/3.2-2409\/","token":"3.2\/II\/B\/24\/3.2-2409","metadata":false},{"id":357437,"structure_id":51135,"section_number":"3.2-2410","catch_line":"Collection of unpaid assessment and interest thereon","url":"\/3.2-2410\/","token":"3.2\/II\/B\/24\/3.2-2410","metadata":false},{"id":357438,"structure_id":51135,"section_number":"3.2-2411","catch_line":"Violation a misdemeanor","url":"\/3.2-2411\/","token":"3.2\/II\/B\/24\/3.2-2411","metadata":false}],"previous_section":{"id":357431,"structure_id":51135,"section_number":"3.2-2405","catch_line":"Powers and duties of the Tobacco Board","url":"\/3.2-2405\/","token":"3.2\/II\/B\/24\/3.2-2405","metadata":false},"next_section":{"id":357434,"structure_id":51135,"section_number":"3.2-2407","catch_line":"Bright Flue-Cured Tobacco Promotion Fund established","url":"\/3.2-2407\/","token":"3.2\/II\/B\/24\/3.2-2407","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2406\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 47; in 1966, chapter 702; in 1970, chapter 408; in 1974, chapter 74; in 1980, chapter 87; in 1990, chapter 523; in 2008, chapter 860<\/a>; in 2012, chapters 803<\/a> and 835<\/a>; in 2017, chapters 8<\/a> and 66<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1422163,"object_type":"law","relational_id":357432,"identifier":"3.2-2406","token":"3.2\/II\/B\/24\/3.2-2406","url":"\/3.2-2406\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/3.2-2406\/","token":"3.2\/II\/B\/24\/3.2-2406","dublin_core":{"Title":"Collection of assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2406","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

An assessment of 40 cents ($0.40) per 100 pounds shall be collected on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower<\/span> and shall be payable by the grower<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF ASSESSMENT (\u00a7 3.2-2406)\n\nAn assessment of 40 cents ($0.40) per 100 pounds shall be collected on all\nbright flue-cured and type 21 dark-fired tobaccos that are harvested in the\nCommonwealth and sold by the grower and shall be payable by the grower.\n\nHISTORY: Code 1950, \u00a7 3-249; 1960, c. 47; 1966, c. 702, \u00a7 3.1-328; 1970, c.\n408; 1974, c. 74; 1980, c. 87; 1990, c. 523; 2008, c. 860; 2012, cc. 803, 835;\n2017, cc. 8, 66.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}