§ 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§ 58.1-1004 Repealed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§ 58.1-1014 Repealed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
