CODE OF VIRGINIA

LEVY OF EXCISE TAX (§ 3.2-2006)

An excise tax of 10 cents ($ 0.10) per head shall be levied on all hogs sold in
the Commonwealth for slaughter, and an excise tax of five cents ($ 0.05) per
head shall be levied on all hogs sold in the Commonwealth as feeder pigs. For
purposes of this tax, a slaughter hog or feeder pig is sold at the time and
place the hog or pig is weighed for purchase and its purchase weight is
recorded.

HISTORY: Code 1950, § 3-598.15; 1966, c. 658, § 3.1-763.9; 1979, c. 72; 1982,
c. 99; 2008, c. 860.