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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- Repealed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- Repealed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