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Read Chapter Article 1. Excise Tax Read 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tax; how paid; stamping process; records of stamping agents § 58.1-1003.3 Roll-your-own cigarette machines § 58.1-1004 Repealed § 58.1-1006 Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article §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or sending out cigarettes § 58.1-1013 Penalty for failing to affix stamps; subsequent violations of article § 58.1-1014 Repealed § 58.1-1015 Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties § 58.1-1016 Administration and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