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2021 SPECIAL SESSION I

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CHAPTER 121 An Act to amend and reenact § 3.2-1905 of the Code of Virginia, relating to the excise tax on peanuts. [S 1411] Approved March 18, 2021

 

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.

Beginning July 1, 2010, and ending July 1, 2021 2026, an excise tax shall be levied at a rate of $0.30 $0.25 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.