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2020 Code of Virginia
Title 58.1 - Taxation
Chapter 10 - Cigarette Tax
Article 1. Excise Tax
- § 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
- § 58.1-1003.3. Roll-your-own cigarette machines
- § 58.1-1004. Repealed
- § 58.1-1006. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article
- § 58.1-1007. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- § 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; penalty
- § 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 sending out cigarettes
- § 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article
- § 58.1-1014. Repealed
- § 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties
- § 58.1-1016. Administration and enforcement of tax
- § 58.1-1017. Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- § 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalties
- § 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
- § 58.1-1017.3. Fraudulent purchase of cigarettes; penalties
- § 58.1-1017.4. Documents to be provided at purchase
Article 2. Use Tax
- § 58.1-1018. Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
- § 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 inspection; penalty
Article 2.1. Tobacco Products Tax
- § 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; civil penalty
- § 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
Article 3. General Provisions
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