Code of Virginia - Title 3.1 Agriculture, Horticulture And Food - Section 3.1-796.11:3 (Repealed effective October 1, 2008) Levy of tax; rules and regulations

§ 3.1-796.11:3. (Repealed effective October 1, 2008) Levy of tax; rules and regulations

There is hereby levied on eggs purchased or sold for use or consumption in Virginia an excise tax of five cents per thirty-dozen case or, if the eggs are purchased or sold in other than shell form, eleven cents per hundred pounds of liquid eggs or liquid equivalent; however, such excise tax shall be levied only once. The Tax Commissioner, with the advice and consent of the Egg Board, may promulgate rules and regulations as are necessary for the interpretation, administration and enforcement of this tax.

(1980, c. 316; 1982, c. 172; 1985, c. 173; 1993, c. 809.)

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Last modified: April 2, 2009