Virginia Code 3.2-2006: Levy of excise tax
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An excise tax of 10 cents ($0.10) per head shall be levied on all hogs sold in the Commonwealth for slaughter, and an excise tax of five cents ($0.05) per head shall be levied on all hogs sold in the Commonwealth as feeder pigs. For purposes of this tax, a slaughter hog or feeder pig is sold at the time and place the hog or pig is weighed for purchase and its purchase weight is recorded.
Terms Used In Virginia Code 3.2-2006
- Feeder pig: means a hog not weighing 140 pounds or less. See Virginia Code 3.2-2000
- Slaughter hog: means a hog weighing in excess of 140 pounds. See Virginia Code 3.2-2000
Code 1950, § 3-598.15; 1966, c. 658, § 3.1-763.9; 1979, c. 72; 1982, c. 99; 2008, c. 860.