Chapter 10. Cigarette TaxRead Chapter
- Article 1. Excise TaxRead all
- § 58.1-1000
- Definitions
- § 58.1-1001
- Tax levied; rate
- § 58.1-1002
- Exemptions
- § 58.1-1003
- How paid; affixing of stamps; records of stamping agents; civil penalties
- § 58.1-1003.1
- Bad debt; deduction; definition
- § 58.1-1003.2
- Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents
- § 58.1-1003.3
- Roll-your-own cigarette machines
- § 58.1-1004
- Repealed
- § 58.1-1006
- Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article
- § 58.1-1007
- Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- § 58.1-1008
- Monthly reports of stamping agents; penalty
- § 58.1-1008.1
- Monthly reports of tobacco product manufacturers
- § 58.1-1008.2
- Materially false statements in reports
- § 58.1-1009
- Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty
- § 58.1-1010
- Sale of unstamped cigarettes by wholesale dealers; penalty
- § 58.1-1011
- Qualification for permit to affix Virginia revenue stamps; penalty
- § 58.1-1012
- Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes
- § 58.1-1013
- Penalty for failing to affix stamps; subsequent violations of article
- § 58.1-1014
- Repealed
- § 58.1-1015
- Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties
- § 58.1-1016
- Administration and enforcement of tax
- § 58.1-1017
- Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- § 58.1-1017.1
- Possession with intent to distribute tax-paid, contraband cigarettes; penalties
- § 58.1-1017.2
- Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
- § 58.1-1017.3
- Fraudulent purchase of cigarettes; penalties
- § 58.1-1017.4
- Documents to be provided at purchase
- Article 2. Use TaxRead all
- § 58.1-1018
- Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
- § 58.1-1019
- Monthly returns and payment of tax
- § 58.1-1020
- Assessment of tax by Department
- § 58.1-1021
- Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- Article 2.1. Tobacco Products TaxRead all
- § 58.1-1021.04:1
- Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
- § 58.1-1021.01
- Definitions
- § 58.1-1021.02
- Tax on tobacco products and liquid nicotine
- § 58.1-1021.02:1
- Reports by manufacturers of tobacco products
- § 58.1-1021.02:2
- Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
- § 58.1-1021.03
- Monthly return and payments of tax
- § 58.1-1021.04
- Failure to file return; fraudulent return; penalties; interest; overpayment of tax
- § 58.1-1021.04:2
- Certain records required of distributor; access to premises
- § 58.1-1021.04:3
- Unlawful importation, transportation, or possession of tobacco products; civil penalty
- § 58.1-1021.04:4
- Purchase of tobacco products for resale
- § 58.1-1021.04:5
- Tax Commissioner to establish guidelines and rules
- § 58.1-1021.05
- Use of revenues
- § 58.1-1021.06
- Delivery sales of liquid nicotine and nicotine vapor products
- § 58.1-1021.07
- Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
- § 58.1-1021.08
- General requirements for liquid nicotine and nicotine vapor products sales and resale
- § 58.1-1021.09
- Safety requirements for liquid nicotine and nicotine vapor products
- Article 3. General ProvisionsRead all
- § 58.1-1022
- Correction of erroneous assessments
- § 58.1-1023
- Reserved
