Code of Virginia
Chapter 10 - Cigarette Tax
§ 58.1-1004. Repealed

Code of Virginia

Title 58.1 - Taxation

Chapter 10 - Cigarette 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 Repealed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 Repealed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

§ 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

§ 58.1-1021.01. Definitions

§ 58.1-1021.02. Tax on tobacco products

§ 58.1-1021.02:1. Reports by manufacturers of tobacco products

§ 58.1-1021.02:2. Records to be kept and reports by remote retail sellers of cigars and pipe tobacco

§ 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 or remote retail seller'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

§ 58.1-1022. Correction of erroneous assessments

§ 58.1-1023. Reserved