Va. Code § 3.2-1905

Current with changes from the 2024 legislative session through ch. 845

Section 3.2-1905 - Levy of excise tax

Beginning July 1, 2010, and ending July 1, 2026, an excise tax shall be levied at a rate of $0.25 per 100 pounds on all peanuts grown in and sold in the Commonwealth for processing. Peanuts shall not be subject to the tax after the tax has been paid once.

Va. Code § 3.2-1905

Code 1950, § 3-525.11; 1964, c. 609; 1966, c. 702, § 3.1-657; 1973, c. 200; 1983, c. 177; 1995, c. 160; 2008, c. 860; 2010, cc. 7, 37; 2013, cc. 6, 40; 2016, cc. 5, 165; 2021, Sp. Sess. I, cc. 120, 121.

Amended by Acts 2021SP1 c. 121,§ 1, eff. 7/1/2021.

Amended by Acts 2021SP1 c. 120,§ 1, eff. 7/1/2021.

Amended by Acts 2016 c. 165, § 1, eff. 7/1/2016.

Amended by Acts 2016 c. 5, § 1, eff. 7/1/2016.

Amended by Acts 2013 c. 40, § 1, eff. 7/1/2013.

Amended by Acts 2013 c. 6, § 1, eff. 7/1/2013.