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2014 Virginia Code
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-2406. Levy of excise tax
VA Code § 3.2-2406 (2014) What's This?
An excise tax of 20 cents ($0.20) per 100 pounds is levied on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower and shall be payable by the grower.
Code 1950, § 3-249; 1960, c. 47; 1966, c. 702, § 3.1-328; 1970, c. 408; 1974, c. 74; 1980, c. 87; 1990, c. 523; 2008, c. 860; 2012, cc. 803, 835.
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