2006 Code of Virginia § 58.1-1018 - Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax ...

58.1-1018. Tax imposed on storage, use or consumption of cigarettes;exemption of products on which sales tax has been paid.

An excise tax is hereby imposed on the storage, use or other consumption inthis Commonwealth of cigarettes purchased at retail in an amount equal tothat set out in 58.1-1001. Every person storing, using or otherwiseconsuming in this Commonwealth cigarettes purchased at retail shall be liablefor the tax imposed by this article, and the liability shall not beextinguished until the tax has been paid to this Commonwealth; however, ifsuch cigarettes have attached thereto the requisite stamps or if the excisetax imposed by Article 1 ( 58.1-1000 et seq.) has been paid by the seller ofsuch cigarettes, then the tax imposed by this article shall not be due.

The revenues generated by the tax imposed under this section on and afterAugust 1, 2004, shall be collected by the Department and deposited into theVirginia Health Care Fund established under 32.1-366.

(Code 1950, 58-757.19; 1960, c. 392, 19; 1984, c. 675; 2004, Sp. Sess. I,c. 3.)