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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 |
| SECTION 58.1-1000. Definitions |
| SECTION 58.1-1001. Tax levied; rate |
| SECTION 58.1-1002. Exemptions |
| SECTION 58.1-1003. How paid; affixing of stamps; records of stamping agents; civil penalties |
| SECTION 58.1-1003.1. Bad debt; deduction; definition |
| SECTION 58.1-1003.2. Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents |
| SECTION 58.1-1003.3. Roll-your-own cigarette machines |
| SECTION 58.1-1004. Repealed |
| SECTION 58.1-1006. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article |
| SECTION 58.1-1007. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty |
| SECTION 58.1-1008. Monthly reports of stamping agents; penalty |
| SECTION 58.1-1008.1. Monthly reports of tobacco product manufacturers |
| SECTION 58.1-1008.2. Materially false statements in reports |
| SECTION 58.1-1009. Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty |
| SECTION 58.1-1010. Sale of unstamped cigarettes by wholesale dealers; penalty |
| SECTION 58.1-1011. Qualification for permit to affix Virginia revenue stamps; penalty |
| SECTION 58.1-1012. Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes |
| SECTION 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article |
| SECTION 58.1-1014. Repealed |
| SECTION 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties |
| SECTION 58.1-1016. Administration and enforcement of tax |
| SECTION 58.1-1017. Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties |
| SECTION 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalties |
| SECTION 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes |
| SECTION 58.1-1017.3. Fraudulent purchase of cigarettes; penalties |
| SECTION 58.1-1017.4. Documents to be provided at purchase |