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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 2.1. Tobacco Products Tax |
| SECTION 58.1-1021.01. Definitions |
| SECTION 58.1-1021.02. Tax on tobacco products |
| SECTION 58.1-1021.02.1. Reports by manufacturers of tobacco products |
| SECTION 58.1-1021.03. Monthly return and payments of tax |
| SECTION 58.1-1021.04. Failure to file return; fraudulent return; penalties; interest; overpayment of tax |
| SECTION 58.1-1021.04.1. Distributor's license; penalty |
| SECTION 58.1-1021.04.2. Certain records required of distributor; access to premises |
| SECTION 58.1-1021.04.3. Unlawful importation, transportation, or possession of tobacco products; civil penalty |
| SECTION 58.1-1021.04.4. Purchase of tobacco products for resale |
| SECTION 58.1-1021.04.5. Tax Commissioner to establish guidelines and rules |
| SECTION 58.1-1021.05. Use of revenues |