3.2-2006 - Levy of excise tax. - Virginia Statutes

§ 3.2-2006. Levy of excise tax.

An excise tax of 10 cents ($0.10) per head shall be levied on all hogs soldin the Commonwealth for slaughter, and an excise tax of five cents ($0.05)per head shall be levied on all hogs sold in the Commonwealth as feeder pigs.For purposes of this tax, a slaughter hog or feeder pig is sold at the timeand place the hog or pig is weighed for purchase and its purchase weight isrecorded.

(Code 1950, § 3-598.15; 1966, c. 658, § 3.1-763.9; 1979, c. 72; 1982, c. 99;2008, c. 860.)