§ 3.1-311. (Repealed effective October 1, 2008) Levy of tax
There is hereby levied on all Type 21 Dark-Fired Tobacco severed from the soil in Virginia, beginning with the crop of 1992, an excise tax, payable by the grower, of twenty cents per 100 pounds of all poundage sold by the grower.
(Code 1950, § 3-239.4; 1964, c. 306; 1966, c. 702; 1973, c. 261; 1992, c. 375.)
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