Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.
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tax; how paid; stamping process; records of stamping agents § 58.1-1003.3 Roll-your-own cigarette machines § 58.1-1004 Repealed § 58.1-1006 Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article §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or sending out cigarettes § 58.1-1013 Penalty for failing to affix stamps; subsequent violations of article § 58.1-1014 Repealed § 58.1-1015 Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties § 58.1-1016 Administration and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
