CHAPTER 493
An Act to amend and reenact § 3.2-1905 of the Code of Virginia, relating to excise tax on peanuts; sunset extended.
[S 302]
Approved April 8, 2026
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, 2026 2027 , an excise tax shall be levied at a rate of $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.