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2016 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, 2016 2021, such an
excise 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.