Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 38. Miscellaneous Taxes |
ARTICLE 7. Cigarette Tax |
SECTION 58.1-3830. (Effective July 1, 2021) Local cigarette taxes authorized; use of dual die or stamp to evidence payment |
SECTION 58.1-3831. (Repealed effective July 1, 2021) Tax in certain counties |
SECTION 58.1-3832. Local ordinances to administer and enforce local taxes on sale or use of cigarettes |