Proposed Text
CHAPTER 70
VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS (REPEALED)
23VAC10-70-10. Definitions. (Repealed.)
The following words, terms and phrases are defined herein
for the tax imposed by Article 4.2 of Chapter 27 of Title 3.1 of the Code of
Virginia only:
"Board" means the Virginia Pork Industry Board.
"Processor" means any person, firm, corporation,
association or cooperative, or any agent thereof, who or which slaughters hogs
commercially.
"Producer" means a person, firm, corporation,
association or cooperative who or which is engaged in the business of raising hogs
for sale for slaughter or raising hogs for sale as feeder pigs.
"Slaughter hog" means a hog weighing over 140
pounds.
"Feeder pig" means a hog weighing 140 pounds or
less.
Statutory Authority
§§ 3.1-763.6 and 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-23-763.6, eff. January 1, 1985, with retroactive effect according to § 58.1-203.
23VAC10-70-20. [Reserved] (Repealed.)
23VAC10-70-30. [Reserved] (Repealed.)
23VAC10-70-40. Excise tax generally. (Repealed.)
A. Generally. The Virginia slaughter hog and feeder pig
excise tax is imposed upon all hogs sold in Virginia for slaughter and upon
feeder pigs sold in Virginia. A slaughter hog or feeder pig is sold for purposes
of this tax, at the time and place the hog or pig is weighed for purchase and
its purchase weight is recorded.
B. Rate of tax. The slaughter hog excise tax is imposed at
the rate of ten cents per head and the feeder pig excise tax at the rate of five
cents per head.
C. Collection of tax. The processor is liable for
collecting, reporting and remitting the tax on all slaughter hogs purchased by
him except on hogs purchased at a livestock auction market. The livestock
auction market is liable for collecting, reporting and remitting the tax on all
slaughter hogs and feeder pigs purchased or otherwise transferred at the
market. On other feeder pig sales the first purchaser is liable for collecting,
reporting and remitting the tax. All processors, livestock auction markets or
other first buyers subject to the tax must register with the Tax Commissioner
for receiving the semi-annual returns and reporting the slaughter hog and
feeder pig excise tax. Application for registration should be submitted to the
Department of Taxation, Registration Unit, P.O. Box 1880, Richmond, VA
23282-1880.
D. Returns. The slaughter hog and feeder pig excise tax
returns must be filed by the processor, livestock auction market, or other
first buyer. The return for the period January 1 through June 30 must be filed
no later than July 10. The return for the period July 1 through December 31
must be filed no later than January 15 of the succeeding year. The returns
shall be filed with the Department of Taxation, P.O. Box 1880, Richmond, VA
23282-1880.
E. Payment of tax. Each processor, livestock auction
market, or other first buyer who is responsible for collection of the excise
tax as regulated in C above is responsible for remitting the tax to the
Virginia Department of Taxation. The tax is due, with the applicable return, by
January 15 and July 10 of each year. The tax receipts shall be credited to the
Virginia Pork Industry Fund.
F. Records. Every processor, livestock auction market, and
other first buyer shall keep complete records of the number of slaughter hogs
and feeder pigs subject to tax and purchased or handled by him. The records
must be preserved for at least three years following the date the tax is
reported on such slaughter hogs and feeder pigs.
Note: While § 3.1-763.9 of the Code of Virginia specifies
records must be preserved for a period not less than two years from the time
the slaughter hogs or feeder pigs were purchased, the statute of limitations
under § 58.1-1812 of the Code of Virginia provides for a three year period for
assessment of deficiencies. In order to prevent any undue burden upon the
taxpayer, in the event of audit, the record retention period has been extended
to the same limitation as the audit statute of limitations.
G. Record examination by Commissioner. The Tax
Commissioner, or his duly authorized agents, may examine during the usual
business hours of the day records, books, papers, or other documents to verify
the truth and accuracy of any return, statement, or other relevant information.
Statutory Authority
§§ 3.1-763.9 and 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-23-763.9, eff. January 1, 1985, with retroactive effect according to § 58.1-203.
23VAC10-70-50. Nonpayment of excise tax. (Repealed.)
A.Generally. If the slaughter hog and feeder pig excise tax
is not paid when due, the Department of Taxation shall assess the taxpayer for
the tax deficiency and add penalty. If the taxpayer fails to pay the assessment
for tax and penalty within thirty days, interest shall be added from original
tax due date.
B.Penalty on tax. The Department shall assess a penalty of
five percent of the amount of unpaid tax. The penalty shall be collected as a
part of the tax. The Department may waive all or part of the penalties if, in
its discretion, good cause is shown by the taxpayer.
C.Interest. If the taxpayer fails to pay the assessment of
tax and penalty within thirty days from the date of assessment, the total
assessment of tax and penalty shall bear interest at the rate determined in
accordance with § 58.1-15 of the Code of Virginia. The penalty and interest
shall be assessed and collected as if a part of the tax.
D.Action to recover delinquent tax and interest. If any
person is delinquent in paying tax or interest, the amount shall be collected
by civil action in the name of the Commonwealth. The person adjudged in default
shall pay the cost of the civil action. The Tax Commissioner shall request the
Attorney General to institute the civil action for collection in the proper
court and such action shall be in the amount of the past due tax and interest.
Statutory Authority
§§ 3.1-763.10 and 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-23-763.10, eff. January 1, 1985, with retroactive effect according to § 58.1-203.
23VAC10-70-60. [Reserved] (Repealed.)
23VAC10-70-70. Violations. (Repealed.)
Any person, subject to the slaughter hog and feeder pig
excise tax, who knowingly fails to file the excise tax return, or fails to keep
the required records, or falsifies records, or falsely reports the number of slaughter
hogs or feeder pigs subject to tax and bought or handled by him, shall be
guilty of a misdemeanor and punished accordingly.
Statutory Authority
§§ 3.1-763.12 and 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-23-763.12, eff. January 1, 1985, with retroactive effect according to § 58.1-203.