                                 CODE OF VIRGINIA

DEFINITIONS (§ 3.2-1600)

As used in this chapter, unless the context requires a different meaning:

&#8220;Eggs for consumption&#8221; means eggs that are actually consumed in
Virginia or sold at a location in Virginia.

&#8220;Eggs for use&#8221; means eggs that are incorporated into another product
at a Virginia location so as to lose their character as eggs.

&#8220;Handler&#8221; means any person who operates a grading station, a packer,
distributor, or other person who purchases, sells, or handles eggs that are used
at the wholesale level for consumption in Virginia or, a farmer who packs,
processes, or otherwise performs the functions of a handler. The term shall also
mean any person in Virginia who purchases eggs, or the liquid equivalent
thereof, from anyone other than a registered handler for use or consumption at
wholesale in the Commonwealth. The functions of a handler include the sale,
distribution, or other disposition of eggs at the wholesale level for use or
consumption in Virginia regardless of where the eggs were produced or purchased.

&#8220;Registered handler&#8221; means any person who has registered with the
Tax Commissioner to receive monthly return forms and report the egg tax.

HISTORY: 1980, c. 316, § 3.1-796.11:4; 1982, c. 172; 1984, c. 550; 1993, c.
809; 2008, c. 860.