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Table of Contents » Title 23. Taxation » Agency 10. Department of Taxation » Chapter 370. Cigarette Tax Regulations » 23VAC10-370-70. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps.

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

11/21/2024

23VAC10-370-70. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps.

A. Generally. The Department of Taxation requires each package of cigarettes to have a stamp conspicuously affixed, showing that the proper Virginia cigarette tax has been paid.

B. Methods of affixing stamps. Each stamping agent may affix such stamp by using heat stamps attached to the cellophane wrappers and applied by a fusion stamping machine or by hand.

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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