Virginia

Code of Virginia § 58.1-1000. Definitions.

Code of Virginia § 58.1-1001. Tax levied; rate.

Code of Virginia § 58.1-1002. Exemptions.

Code of Virginia § 58.1-1003. How paid; affixing of stamps; records of stamping agents; civil penalties.

Code of Virginia § 58.1-1003.1. Bad debt; deduction; definition.

Code of Virginia § 58.1-1003.2. Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents.

Code of Virginia § 58.1-1003.3. Roll-your-own cigarette machines.

Code of Virginia §§ 58.1-1004, 58.1-1005. Repealed.

Code of Virginia § 58.1-1006. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article.

Code of Virginia § 58.1-1007. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty.

Code of Virginia § 58.1-1008. Monthly reports of stamping agents; penalty.

Code of Virginia § 58.1-1008.1. Monthly reports of tobacco product manufacturers.

Code of Virginia § 58.1-1008.2. Materially false statements in reports.

Code of Virginia § 58.1-1009. Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty.

Code of Virginia § 58.1-1010. Sale of unstamped cigarettes by wholesale dealers; penalty.

Code of Virginia § 58.1-1011. Qualification for permit to affix Virginia revenue stamps; penalty.

Code of Virginia § 58.1-1012. Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes.

Code of Virginia § 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article.

Code of Virginia § 58.1-1014. Repealed.

Code of Virginia § 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties.

Code of Virginia § 58.1-1016. Administration and enforcement of tax.

Code of Virginia § 58.1-1017. Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties.

Code of Virginia § 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalties.

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

Code of Virginia § 58.1-1017.3. Fraudulent purchase of cigarettes; penalties.

Code of Virginia § 58.1-1017.4. Documents to be provided at purchase.

Code of Virginia § 58.1-1018. Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid.

Code of Virginia § 58.1-1019. Monthly returns and payment of tax.

Code of Virginia § 58.1-1020. Assessment of tax by Department.

Code of Virginia § 58.1-1021. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty.

Code of Virginia § 58.1-1021.01. Definitions.

Code of Virginia § 58.1-1021.02:1. Reports by manufacturers of tobacco products.

Code of Virginia § 58.1-1021.02:2. Records to be kept and reports by remote retail sellers of cigars and pipe tobacco.

Code of Virginia § 58.1-1021.02. Tax on tobacco products and liquid nicotine.

Code of Virginia § 58.1-1021.03. Monthly return and payments of tax.

Code of Virginia § 58.1-1021.04:4. Purchase of tobacco products for resale.

Code of Virginia § 58.1-1021.04:5. Tax Commissioner to establish guidelines and rules.

Code of Virginia § 58.1-1021.04:1. Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties.

Code of Virginia § 58.1-1021.04:2. Certain records required of distributor; access to premises.

Code of Virginia § 58.1-1021.04:3. Unlawful importation, transportation, or possession of tobacco products; civil penalty.

Code of Virginia § 58.1-1021.04. Failure to file return; fraudulent return; penalties; interest; overpayment of tax.

Code of Virginia § 58.1-1021.05. Use of revenues.

Code of Virginia § 58.1-1021.06. Delivery sales of liquid nicotine and nicotine vapor products.

Code of Virginia § 58.1-1021.07. Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors.

Code of Virginia § 58.1-1021.08. General requirements for liquid nicotine and nicotine vapor products sales and resale.

Code of Virginia § 58.1-1021.09. Safety requirements for liquid nicotine and nicotine vapor products.

Code of Virginia § 58.1-1022. Correction of erroneous assessments.

Code of Virginia §§ 58.1-1023 through 58.1-1030. Reserved.