2006 Code of Virginia § 3.1-796.11:3 - Levy of tax; rules and regulations
3.1-796.11:3. Levy of tax; rules and regulations.
There is hereby levied on eggs purchased or sold for use or consumption inVirginia an excise tax of five cents per thirty-dozen case or, if the eggsare purchased or sold in other than shell form, eleven cents per hundredpounds of liquid eggs or liquid equivalent; however, such excise tax shall belevied only once. The Tax Commissioner, with the advice and consent of theEgg Board, may promulgate rules and regulations as are necessary for theinterpretation, administration and enforcement of this tax.
(1980, c. 316; 1982, c. 172; 1985, c. 173; 1993, c. 809.)
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