Code of Virginia

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Chapter 10.
Cigarette Tax
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  • Article 1.
    Excise Tax
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  • § 58.1-1000
    § 58.1-1001
    Tax levied; rate
    § 58.1-1002
    § 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
    § 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
    § 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 Tax
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  • § 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