There is a newer version of the Code of Virginia
2006 Code of Virginia - Chapter 10 - Cigarette Tax
- 58.1-1000 - Definitions
- 58.1-1001 - (Effective until July 1, 2007) Tax levied; rate
- 58.1-1002 - Exemptions
- 58.1-1003 - (Effective until January 1, 2007) How paid; affixing of stamps; records of stamping agents; civil p...
- 58.1-1003.1 - Bad debt; deduction; definition.
- 58.1-1003.2 - (Effective January 1, 2007) Roll-your-own tobacco cigarette excise tax; how paid; stamping process...
- 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
- 58.1-1009 - 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 - (Effective until January 1, 2006) Tax on tobacco products
- 58.1-1021.03 - Monthly return and payments of tax
- 58.1-1021.04 - (Effective until January 1, 2006) Failure to file return; fraudulent return; penalties; interest; o...
- 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 - (For taxable sales or purchases occurring on or after March 1, 2005) Use of revenues
- 58.1-1022 - Correction of erroneous assessments
- 58.1-1023 - through 58.1-1030
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