§ 3.1-657. (Repealed effective October 1, 2008) Levy of excise tax
There is hereby levied on all peanuts grown in and sold in this Commonwealth for processing an excise tax of $0.15 per 100 pounds. Peanuts sold for seed shall not be subject to the tax, nor shall any peanuts be subject to tax after the tax thereon has been once paid.
(Code 1950, § 3-525.11; 1964, c. 609; 1966, c. 702; 1973, c. 200; 1983, c. 177; 1995, c. 160.)
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