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Virginia Law

Code of Virginia

Table of Contents » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 10. Cigarette Tax » Article 1. Excise Tax » § 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes

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Code of Virginia
Title 58.1. Taxation
Chapter 10. Cigarette Tax

6/17/2025

§ 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes.

In any prosecution for violations of this title, where a sealed pack is labeled as containing cigarettes, such labeling shall be prima facie evidence that the contents of the pack meet the definition of "cigarette" as defined by § 58.1-1000. Nothing shall preclude the introduction of other relevant evidence to establish the contents of a pack, whether sealed or not.

2014, cc. 301, 422.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.