Virginia § 3.2-1606 - Levy of tax; regulations; exemptions
Full text of Virginia Code of Virginia § 3.2-1606 — Levy of tax; regulations; exemptions, with citation guidance and answers to common questions.
§ 3.2-1606. Levy of tax; regulations; exemptions
A. 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.
B. The following categories of eggs shall be exempt from the tax levied pursuant to this chapter:
1. The eggs of any producer selling fewer than 500 cases (15,000 dozen), or the liquid equivalent thereof, per year.
2. Eggs when sold between registered handlers.
The Tax Commissioner shall provide a mechanism for returning taxes paid by exempt persons.
1980, c. 316, § 3.1-796.11:3; 1982, c. 172; 1985, c. 173; 1993, c. 809; 2008, c. 860; 2016, c. 565.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 3.2-1606
What does Code of Virginia § 3.2-1606 cover?
Section 3.2-1606 ("Levy of tax; regulations; exemptions") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 3.2-1606?
A common citation format is "Code of Virginia § 3.2-1606" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 3.2-1606 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.