CODE OF VIRGINIA

LEVY OF EXCISE TAX (§ 3.2-1905)

Beginning July 1, 2010, and ending July 1, 2021, an excise tax shall be levied
at a rate of $ 0.30 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.

HISTORY: 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.