Code of Virginia - Title 3.2 Agriculture, Animal Care, And Food - Section 3.2-2505 (Effective October 1, 2008) Levy of excise tax.

§ 3.2-2505. (Effective October 1, 2008) Levy of excise tax.

An excise tax of 20 cents ($0.20) per 100 pounds is levied on all type 21 dark-fired tobacco that is harvested in the Commonwealth and sold by the grower, and shall be payable by the grower.

(Code 1950, § 3-239.4; 1964, c. 306; 1966, c. 702, § 3.1-311; 1973, c. 261; 1992, c. 375; 2008, c. 860.)

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Last modified: April 16, 2009