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2013 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 3.2-1905 of the Code of Virginia is amended and reenacted as follows:
§ 3.2-1905. Levy of excise tax.
An excise tax of 15 cents ($0.15) per 100 pounds is levied on
all peanuts grown in and sold in the Commonwealth for processing. Beginning
July 1, 2010, and ending July 1, 2013 2016, such tax shall be
levied at a rate of $0.30 per 100 pounds on all peanuts grown in and sold in
the Commonwealth for processing. Peanuts shall not be subject to the tax after
the tax has been paid once.