{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1606.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1606.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1606.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1606.html"}],"law_id":59311,"edition_id":1,"section_id":59311,"structure_id":14512,"section_number":"3.2-1606","catch_line":"Levy of tax; regulations; exemptions","history":"1980, c. 316, \u00a7 3.1-796.11:3; 1982, c. 172; 1985, c. 173; 1993, c. 809; 2008, c. 860; 2016, c. 565.","full_text":"A\n\nThere is hereby levied on eggs purchased or sold for use or consumption in the Commonwealth an excise tax of five cents ($0.05) per 30-dozen case or, if the eggs are purchased or sold in other than shell form, 11 cents ($0.11) per 100 pounds of liquid eggs or liquid equivalent. Such excise tax shall be levied only once. The Tax Commissioner, with the advice and consent of the Egg Board, may adopt regulations as are necessary for the interpretation, administration, and enforcement of this tax.B\n\nThe following categories of eggs shall be exempt from the tax levied pursuant to this chapter:1\n\nThe eggs of any producer selling fewer than 500 cases (15,000 dozen), or the liquid equivalent thereof, per year.2\n\nEggs when sold between registered handlers.\n\t\t\t\tThe Tax Commissioner shall provide a mechanism for returning taxes paid by exempt persons.","order_by":null,"text":{"0":{"id":217389,"text":"There is hereby levied on eggs purchased or sold for use or consumption in the Commonwealth an excise tax of five cents ($0.05) per 30-dozen case or, if the eggs are purchased or sold in other than shell form, 11 cents ($0.11) per 100 pounds of liquid eggs or liquid equivalent. Such excise tax shall be levied only once. The Tax Commissioner, with the advice and consent of the Egg Board, may adopt regulations as are necessary for the interpretation, administration, and enforcement of this tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":217390,"text":"The following categories of eggs shall be exempt from the tax levied pursuant to this chapter:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":217391,"text":"The eggs of any producer selling fewer than 500 cases (15,000 dozen), or the liquid equivalent thereof, per year.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":217392,"text":"Eggs when sold between registered handlers.\n\t\t\t\tThe Tax Commissioner shall provide a mechanism for returning taxes paid by exempt persons.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1"}},"ancestry":[{"id":14512,"edition_id":1,"name":"Egg Board","identifier":"16","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:48:27","date_modified":"2026-06-26 03:48:27","permalink":{"id":194635,"object_type":"structure","relational_id":14512,"identifier":"16","token":"3.2\/II\/B\/16","url":"\/3.2\/II\/B\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12795,"edition_id":1,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194393,"object_type":"structure","relational_id":12795,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12794,"edition_id":1,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194359,"object_type":"structure","relational_id":12794,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55935,"structure_id":14512,"section_number":"3.2-1600","catch_line":"Definitions","url":"\/3.2-1600\/","token":"3.2\/II\/B\/16\/3.2-1600","metadata":false},{"id":73326,"structure_id":14512,"section_number":"3.2-1601","catch_line":"Egg Board; composition and appointment of members","url":"\/3.2-1601\/","token":"3.2\/II\/B\/16\/3.2-1601","metadata":false},{"id":74931,"structure_id":14512,"section_number":"3.2-1602","catch_line":"Repealed","url":"\/3.2-1602\/","token":"3.2\/II\/B\/16\/3.2-1602","metadata":false},{"id":78298,"structure_id":14512,"section_number":"3.2-1604","catch_line":"Powers and duties of Egg Board","url":"\/3.2-1604\/","token":"3.2\/II\/B\/16\/3.2-1604","metadata":false},{"id":56773,"structure_id":14512,"section_number":"3.2-1605","catch_line":"Virginia Egg Fund established","url":"\/3.2-1605\/","token":"3.2\/II\/B\/16\/3.2-1605","metadata":false},{"id":59311,"structure_id":14512,"section_number":"3.2-1606","catch_line":"Levy of tax; regulations; exemptions","url":"\/3.2-1606\/","token":"3.2\/II\/B\/16\/3.2-1606","metadata":false},{"id":71651,"structure_id":14512,"section_number":"3.2-1607","catch_line":"Collection and disposition of tax by handler; reports","url":"\/3.2-1607\/","token":"3.2\/II\/B\/16\/3.2-1607","metadata":false},{"id":76218,"structure_id":14512,"section_number":"3.2-1608","catch_line":"Repealed","url":"\/3.2-1608\/","token":"3.2\/II\/B\/16\/3.2-1608","metadata":false},{"id":63655,"structure_id":14512,"section_number":"3.2-1610","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1610\/","token":"3.2\/II\/B\/16\/3.2-1610","metadata":false}],"previous_section":{"id":56773,"structure_id":14512,"section_number":"3.2-1605","catch_line":"Virginia Egg Fund established","url":"\/3.2-1605\/","token":"3.2\/II\/B\/16\/3.2-1605","metadata":false},"next_section":{"id":71651,"structure_id":14512,"section_number":"3.2-1607","catch_line":"Collection and disposition of tax by handler; reports","url":"\/3.2-1607\/","token":"3.2\/II\/B\/16\/3.2-1607","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1606\/","history_text":"

This law was first created in 1980. The record of its establishment is cataloged in chapter 316 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1980 \u201cActs\u201d aren\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1982, chapter 172; in 1985, chapter 173; in 1993, chapter 809; in 2008, chapter 860<\/a>; in 2016, chapter 565<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":194657,"object_type":"law","relational_id":59311,"identifier":"3.2-1606","token":"3.2\/II\/B\/16\/3.2-1606","url":"\/3.2-1606\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1606\/","token":"3.2\/II\/B\/16\/3.2-1606","dublin_core":{"Title":"Levy of tax; regulations; exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1606","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is hereby levied on eggs purchased or sold for use or consumption in the Commonwealth an excise tax of five cents ($0.05) per 30-dozen case or, if the eggs are purchased or sold in other than shell form, 11 cents ($0.11) per 100 pounds of liquid eggs or liquid equivalent. Such excise tax shall be levied only once. The Tax Commissioner<\/span>, with the advice and consent of the Egg Board<\/span>, may adopt regulations as are necessary for the interpretation, administration, and enforcement of this tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The following categories of eggs shall be exempt from the tax levied pursuant to this chapter: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The eggs of any producer selling fewer than 500 cases (15,000 dozen), or the liquid equivalent thereof, per year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Eggs when sold between registered handlers<\/span>.\n\t\t\t\tThe Tax Commissioner<\/span> shall provide a mechanism for returning taxes paid by exempt persons. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLEVY OF TAX; REGULATIONS; EXEMPTIONS (\u00a7 3.2-1606)\n\nA. There is hereby levied on eggs purchased or sold for use or consumption in\nthe Commonwealth an excise tax of five cents ($0.05) per 30-dozen case or, if\nthe eggs are purchased or sold in other than shell form, 11 cents ($0.11) per\n100 pounds of liquid eggs or liquid equivalent. Such excise tax shall be levied\nonly once. The Tax Commissioner, with the advice and consent of the Egg Board,\nmay adopt regulations as are necessary for the interpretation, administration,\nand enforcement of this tax.\n\nB. The following categories of eggs shall be exempt from the tax levied pursuant\nto this chapter:\n\n 1. The eggs of any producer selling fewer than 500 cases (15,000 dozen), or\n the liquid equivalent thereof, per year.\n\n 2. Eggs when sold between registered handlers.\n \t\t\t\tThe Tax Commissioner shall provide a mechanism for returning taxes paid by\n exempt persons.\n\nHISTORY: 1980, c. 316, \u00a7 3.1-796.11:3; 1982, c. 172; 1985, c. 173; 1993, c.\n809; 2008, c. 860; 2016, c. 565.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}