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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
11/4/2025

Chapter 370.
Cigarette Tax Regulations
Read Chapter

Section 10
[Repealed]
Section 20
Tax levied; rate
Section 30
[Repealed]
Section 40
How paid; affixing of stamps
Section 50
[Repealed]
Section 70
Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps
Section 80
[Repealed]
Section 90
Cigarette tax credit certificates
Section 100
Preparation, design and sale of stamps; unlawful sale of stamps a felony
Section 110
Sale of unstamped cigarettes by stamping agents
Section 120
[Repealed]
Section 130
[Repealed]
Section 150
[Repealed]
Section 160
[Repealed]
Section 180
[Repealed]
Section 190
[Repealed]
FORMS
FORMS (23VAC10-370)

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