3.2-1606 - Levy of tax; regulations.
§ 3.2-1606. Levy of tax; regulations.
There is hereby levied on eggs purchased or sold for use or consumption inthe Commonwealth an excise tax of five cents ($0.05) per 30-dozen case or, ifthe eggs are purchased or sold in other than shell form, 11 cents ($0.11) per100 pounds of liquid eggs or liquid equivalent. Such excise tax shall belevied only once. The Tax Commissioner, with the advice and consent of theEgg Board, may adopt regulations as are necessary for the interpretation,administration, and enforcement of this tax.
(1980, c. 316, § 3.1-796.11:3; 1982, c. 172; 1985, c. 173; 1993, c. 809;2008, c. 860.)