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§ 58.1-1000. Definitions - As used in this chapter, unless the context clearly shows...
§ 58.1-1001. Tax levied; rate - A. Except as provided in subsection B, in addition to...
§ 58.1-1002. Exemptions - The tax levied shall not apply to free distribution of...
§ 58.1-1003. How paid; affixing of stamps; records of stamping agents; civil penalties - A. Except as otherwise specifically provided pursuant to § 58.1-1003.2,...
§ 58.1-1003.1. Bad debt; deduction; definition - A. Any stamping agent may deduct the amount of bad...
§ 58.1-1003.2. Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents - A. The taxes imposed by subsection B of § 58.1-1001...
§ 58.1-1003.3. Roll-your-own cigarette machines - Any person who maintains, operates, or rents a machine at...
§ 58.1-1004. Repealed - Repealed by Acts 2004, c. 1029.
§ 58.1-1006. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article - The Department shall provide by rules and regulations forms and...
§ 58.1-1007. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty - It shall be the duty of every person receiving, storing,...
§ 58.1-1008. Monthly reports of stamping agents; penalty - In addition to the reporting requirements imposed by § 58.1-1003,...
§ 58.1-1008.1. Monthly reports of tobacco product manufacturers - Every manufacturer producing cigarettes in or shipping cigarettes into or...
§ 58.1-1008.2. Materially false statements in reports - Any tobacco product manufacturer, stamping agent, or importer of cigarettes,...
§ 58.1-1009. Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty - A. The Department is hereby authorized and directed to have...
§ 58.1-1010. Sale of unstamped cigarettes by wholesale dealers; penalty - A. A wholesale dealer who is duly qualified as a...
§ 58.1-1011. Qualification for permit to affix Virginia revenue stamps; penalty - A. Only manufacturers, wholesale dealers and retail dealers may be...
§ 58.1-1012. Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes - A. Every wholesale dealer in the Commonwealth shall, before shipping,...
§ 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article - Any person who has been issued a permit to affix...
§ 58.1-1014. Repealed - Repealed by Acts 2004, c. 1029.
§ 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties - A. Whoever removes or otherwise prepares any Virginia revenue stamp...
§ 58.1-1016. Administration and enforcement of tax - The Department shall administer and enforce the tax imposed by...
§ 58.1-1017. Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties - A. Any person, except as otherwise provided by law, who...
§ 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalties - Any person who possesses, with intent to distribute, more than...
§ 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes - In any prosecution for violations of this title, where a...
§ 58.1-1017.3. Fraudulent purchase of cigarettes; penalties - Any person who purchases 5,000 (25 cartons) cigarettes or fewer...
§ 58.1-1017.4. Documents to be provided at purchase - A. Any person, except as provided in subsection C, who...
§ 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...
§ 58.1-1019. Monthly returns and payment of tax - Every person owning or having in his possession or custody...
§ 58.1-1020. Assessment of tax by Department - In case any person subject to the tax imposed by...
§ 58.1-1021. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty - It shall be the duty of every person storing, using...
§ 58.1-1021.01. Definitions - As used in this article, unless the context requires a...
§ 58.1-1021.02. Tax on tobacco products - A. In addition to all other taxes now imposed by...
§ 58.1-1021.02:1. Reports by manufacturers of tobacco products - Each manufacturer that ships tobacco products to any person located...
§ 58.1-1021.02:2. Records to be kept and reports by remote retail sellers of cigars and pipe tobacco - Each remote retail seller that makes a remote retail sale...
§ 58.1-1021.03. Monthly return and payments of tax - A. Every distributor subject to the tax imposed under this...
§ 58.1-1021.04. Failure to file return; fraudulent return; penalties; interest; overpayment of tax - A. When any distributor or remote retail seller fails to...
§ 58.1-1021.04:1. Distributor's or remote retail seller's license; penalty - A. No person shall engage in the business of selling...
§ 58.1-1021.04:2. Certain records required of distributor; access to premises - A. Each distributor or remote retail seller shall keep in...
§ 58.1-1021.04:3. Unlawful importation, transportation, or possession of tobacco products; civil penalty - A. It shall be unlawful for any person who is...
§ 58.1-1021.04:4. Purchase of tobacco products for resale - No retail dealer shall purchase tobacco products, for resale to...
§ 58.1-1021.04:5. Tax Commissioner to establish guidelines and rules - The Tax Commissioner shall establish guidelines and rules, including record...
§ 58.1-1021.05. Use of revenues - The revenues generated by the taxes imposed under this article...
§ 58.1-1022. Correction of erroneous assessments - Erroneous assessments under this chapter may be corrected and refunds...
§ 58.1-1023. Reserved - Reserved.