Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 370. Cigarette Tax Regulations

23VAC10-370-40. How paid; affixing of stamps.

A. Payment of the tax shall be represented by a stamp affixed to each package of cigarettes. The stamp value shall evidence the amount of tax imposed upon the individual package to which it is affixed.

B. Cigarettes destined for sale outside Virginia and in the inventory of a wholesale dealer engaged in interstate business may be set aside and remain unstamped. Such tax exempt interstate stock shall be kept entirely separate from taxable stock in a manner to prevent the commingling of the interstate stock with the taxable stock.

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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