SECTION 3.2-1905. Levy of excise tax  

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.

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. 160 ; 2010, cc. 160 , 160 ; 2013, cc. 160 , 160 ; 2016, cc. 160 , 160 .