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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 10. Cigarette Tax |
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ARTICLE 1. Excise Tax |
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SECTION 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes |
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In any prosecution for violations of this title, where a sealed pack is labeled as containing cigarettes, such labeling shall be prima facie evidence that the contents of the pack meet the definition of "cigarette" as defined by § 58.1-1000 . Nothing shall preclude the introduction of other relevant evidence to establish the contents of a pack, whether sealed or not. |