 |
Code of Virginia (Last Updated:July 28, 2020) |
 |
TITLE 58.1. Taxation |
|
|
SUBTITLE I. Taxes Administered By the Department of Taxation |
|
|
CHAPTER 10. Cigarette Tax |
|
|
ARTICLE 2. Use Tax |
| SECTION 58.1-1018. Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid |
| SECTION 58.1-1019. Monthly returns and payment of tax |
| SECTION 58.1-1020. Assessment of tax by Department |
| SECTION 58.1-1021. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty |