There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 10 Cigarette Tax (58.1-1000 thru 58.1-1023)
- 58.1-1000 Definitions
- 58.1-1001 Tax levied; rate
- 58.1-1002 Exemptions
- 58.1-1003 How paid; affixing of stamps; records of stamping agents; civil penalties
- 58.1-1003.1 Bad debt; deduction; definition.
- 58.1-1003.2 Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents...
- 58.1-1004 , 58.1-1005
- 58.1-1006 Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalt...
- 58.1-1007 Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspe...
- 58.1-1008 Monthly reports of stamping agents; penalty
- 58.1-1008.1 Monthly reports of tobacco product manufacturers
- 58.1-1008.2 Materially false statements in reports.
- 58.1-1009 Preparation, design and sale of stamps; unlawful sale or purchase of stamps a felony; penalt...
- 58.1-1010 Sale of unstamped cigarettes by wholesale dealers; penalty
- 58.1-1011 Qualification for permit to affix Virginia revenue stamps; penalty
- 58.1-1012 Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sendi...
- 58.1-1013 Penalty for failing to affix stamps; subsequent violations of article
- 58.1-1014 Description unavailable
- 58.1-1015 Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; pen...
- 58.1-1016 Administration and enforcement of tax
- 58.1-1017 Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- 58.1-1018 Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax ...
- 58.1-1019 Monthly returns and payment of tax
- 58.1-1020 Assessment of tax by Department
- 58.1-1021 Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspe...
- 58.1-1021.01 Definitions
- 58.1-1021.02 Tax on tobacco products
- 58.1-1021.02:1 Reports by manufacturers of tobacco products.
- 58.1-1021.03 Monthly return and payments of tax
- 58.1-1021.04 Failure to file return; fraudulent return; penalties; interest; overpayment of tax
- 58.1-1021.04:1 Distributor's license; penalty.
- 58.1-1021.04:2 Certain records required of distributor; access to premises
- 58.1-1021.04:3 Unlawful importation, transportation, or possession of tobacco products.
- 58.1-1021.04:4 Purchase of tobacco products for resale.
- 58.1-1021.04:5 Tax Commissioner to establish guidelines and rules.
- 58.1-1021.05 Use of revenues
- 58.1-1022 Correction of erroneous assessments
- 58.1-1023 through 58.1-1030
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