Every person owning or having in his possession or custody cigarettes, the storage, use or other consumption of which is subject to the tax imposed by this article, shall, on or before the tenth day of the month following, file with the Department a return for the preceding month in such form as may be prescribed by the Department showing the cigarettes purchased by such person, and such other information as the Department may deem necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of tax herein imposed.
Code 1950, § 58-757.20; 1960, c. 392, § 20; 1984, c. 675.
Structure Code of Virginia
§ 58.1-1003. How paid; affixing of stamps; records of stamping agents; civil penalties
§ 58.1-1003.1. Bad debt; deduction; definition
§ 58.1-1003.3. Roll-your-own cigarette machines
§ 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
§ 58.1-1010. Sale of unstamped cigarettes by wholesale dealers; penalty
§ 58.1-1011. Qualification for permit to affix Virginia revenue stamps; penalty
§ 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article
§ 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
§ 58.1-1019. Monthly returns and payment of tax
§ 58.1-1020. Assessment of tax by Department
§ 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
§ 58.1-1021.04:4. 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