3.2-2406 - Levy of excise tax.
§ 3.2-2406. Levy of excise tax.
An excise tax of 20 cents ($0.20) per 100 pounds is levied on all brightflue-cured tobacco that is harvested in the Commonwealth and sold by thegrower, and shall be payable by the grower.
(Code 1950, § 3-249; 1960, c. 47; 1966, c. 702, § 3.1-328; 1970, c. 408;1974, c. 74; 1980, c. 87; 1990, c. 523; 2008, c. 860.)