§ 3.1-763.9. (Repealed effective October 1, 2008) Excise tax generally
There is hereby levied on all hogs sold in Virginia for slaughter an excise tax of ten cents per head, and there is hereby levied on all hogs sold in Virginia as feeder pigs an excise tax of five cents per head. 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. The processor shall be liable for collecting the tax on all slaughter hogs purchased by him, other than at a livestock auction market, and paying it into the state treasury to the credit of the Virginia Pork Industry Fund. On slaughter hogs and feeder pigs bought at a livestock auction market, the livestock auction market shall be liable for collecting the tax and paying it into the state treasury to the credit of the Virginia Pork Industry Fund. On other feeder pig sales the first buyer shall be liable for collecting the tax and paying it into the state treasury to the credit of the Virginia Pork Industry Fund. Taxes collected between July 1 and December 31 of each year shall be paid into the state treasury not later than January 15 of the succeeding year, and taxes collected between January 1 and June 30 shall be paid in not later than July 10 of the year in which collected. The processor, livestock auction market and other first buyers of feeder pigs shall keep a complete record of the number of slaughter hogs and feeder pigs subject to tax purchased by him for a period of not less than two years. Such record shall be open to the inspection of the State Tax Commissioner and his duly authorized agents. The Tax Commissioner, after consultation with the Virginia Pork Industry Board, may make rules and regulations for the interpretation and enforcement of this tax.
(Code 1950, § 3-598.15; 1966, c. 658; 1979, c. 72; 1982, c. 99.)
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