23VAC10-370-20. Tax levied; rate.
The Virginia cigarette excise tax is required to be paid by every person within the Commonwealth who sells, stores, or receives cigarettes for the purpose of distribution within this state except a retail dealer or other person who sells, stores, or receives cigarettes with Virginia tax stamps affixed thereto.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019.
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