3.2-2505 - Levy of excise tax.
§ 3.2-2505. Levy of excise tax.
An excise tax of 20 cents ($0.20) per 100 pounds is levied on all type 21dark-fired tobacco that is harvested in the Commonwealth and sold by thegrower, and shall be payable by the grower.
(Code 1950, § 3-239.4; 1964, c. 306; 1966, c. 702, § 3.1-311; 1973, c. 261;1992, c. 375; 2008, c. 860.)