2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 10 Cigarette Tax (58.1-1000 thru 58.1-1023)
58.1-1021.04:4 Purchase of tobacco products for resale.
58.1-1021.04:4. Purchase of tobacco products for resale.
No retail dealer shall purchase tobacco products, for resale to consumers, from any person within or outside the Commonwealth of Virginia, except as follows:
1. A retail dealer purchases from a distributor licensed by the Commonwealth of Virginia.
2. A retail dealer applies for and is granted a license as a distributor, and files returns and maintains records as required of licensed distributors under this article.
(2005, c. 71.)
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