{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1905.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1905.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1905.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1905.html"}],"law_id":79124,"edition_id":1,"section_id":79124,"structure_id":14724,"section_number":"3.2-1905","catch_line":"Levy of excise tax","history":"Code 1950, \u00a7 3-525.11; 1964, c. 609; 1966, c. 702, \u00a7 3.1-657; 1973, c. 200; 1983, c. 177; 1995, c. 160; 2008, c. 860; 2010, cc. 7, 37; 2013, cc. 6, 40; 2016, cc. 5, 165; 2021, Sp. Sess. I, cc. 120, 121.","full_text":"Beginning July 1, 2010, and ending July 1, 2026, 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.","order_by":null,"text":{"0":{"id":283387,"text":"Beginning July 1, 2010, and ending July 1, 2026, 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14724,"edition_id":1,"name":"Peanut Board","identifier":"19","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:49:33","date_modified":"2026-06-26 03:49:33","permalink":{"id":194873,"object_type":"structure","relational_id":14724,"identifier":"19","token":"3.2\/II\/B\/19","url":"\/3.2\/II\/B\/19\/","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":65535,"structure_id":14724,"section_number":"3.2-1900","catch_line":"Definitions","url":"\/3.2-1900\/","token":"3.2\/II\/B\/19\/3.2-1900","metadata":false},{"id":69686,"structure_id":14724,"section_number":"3.2-1901","catch_line":"Peanut Board; composition and appointment of members","url":"\/3.2-1901\/","token":"3.2\/II\/B\/19\/3.2-1901","metadata":false},{"id":81906,"structure_id":14724,"section_number":"3.2-1902","catch_line":"Repealed","url":"\/3.2-1902\/","token":"3.2\/II\/B\/19\/3.2-1902","metadata":false},{"id":80788,"structure_id":14724,"section_number":"3.2-1904","catch_line":"Powers and duties of Peanut Board","url":"\/3.2-1904\/","token":"3.2\/II\/B\/19\/3.2-1904","metadata":false},{"id":79124,"structure_id":14724,"section_number":"3.2-1905","catch_line":"Levy of excise tax","url":"\/3.2-1905\/","token":"3.2\/II\/B\/19\/3.2-1905","metadata":false},{"id":79424,"structure_id":14724,"section_number":"3.2-1906","catch_line":"Peanut Fund established","url":"\/3.2-1906\/","token":"3.2\/II\/B\/19\/3.2-1906","metadata":false},{"id":75659,"structure_id":14724,"section_number":"3.2-1907","catch_line":"Collection and disposition of tax; reports","url":"\/3.2-1907\/","token":"3.2\/II\/B\/19\/3.2-1907","metadata":false},{"id":86166,"structure_id":14724,"section_number":"3.2-1908","catch_line":"Record to be kept by processor","url":"\/3.2-1908\/","token":"3.2\/II\/B\/19\/3.2-1908","metadata":false},{"id":56419,"structure_id":14724,"section_number":"3.2-1909","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1909\/","token":"3.2\/II\/B\/19\/3.2-1909","metadata":false},{"id":78361,"structure_id":14724,"section_number":"3.2-1910","catch_line":"Failure to file reports; misdemeanor","url":"\/3.2-1910\/","token":"3.2\/II\/B\/19\/3.2-1910","metadata":false}],"previous_section":{"id":80788,"structure_id":14724,"section_number":"3.2-1904","catch_line":"Powers and duties of Peanut Board","url":"\/3.2-1904\/","token":"3.2\/II\/B\/19\/3.2-1904","metadata":false},"next_section":{"id":79424,"structure_id":14724,"section_number":"3.2-1906","catch_line":"Peanut Fund established","url":"\/3.2-1906\/","token":"3.2\/II\/B\/19\/3.2-1906","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1905\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1964, chapter 609; in 1966, chapter 702; in 1973, chapter 200; in 1983, chapter 177; in 1995, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0160\">160<\/a>; in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0860\">860<\/a>; in 2010, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0007\">7<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0037\">37<\/a>; in 2013, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?131+ful+CHAP0006\">6<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?131+ful+CHAP0040\">40<\/a>; in 2016, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0005\">5<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0165\">165<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":194891,"object_type":"law","relational_id":79124,"identifier":"3.2-1905","token":"3.2\/II\/B\/19\/3.2-1905","url":"\/3.2-1905\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1905\/","token":"3.2\/II\/B\/19\/3.2-1905","dublin_core":{"Title":"Levy of excise tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1905","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Beginning July 1, 2010, and ending July 1, 2026, 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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLEVY OF EXCISE TAX (\u00a7 3.2-1905)\n\nBeginning July 1, 2010, and ending July 1, 2026, an excise tax shall be levied\nat a rate of $0.25 per 100 pounds on all peanuts grown in and sold in the\nCommonwealth for processing. Peanuts shall not be subject to the tax after the\ntax has been paid once.\n\nHISTORY: Code 1950, \u00a7 3-525.11; 1964, c. 609; 1966, c. 702, \u00a7 3.1-657; 1973,\nc. 200; 1983, c. 177; 1995, c. 160; 2008, c. 860; 2010, cc. 7, 37; 2013, cc. 6,\n40; 2016, cc. 5, 165; 2021, Sp. Sess. I, cc. 120, 121.","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}}