Chapter 10 - Cigarette Tax (58.1-1000 thru 58.1-1023) - Virginia Statutes

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-10

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.
58.1-1004 - , 58.1-1005
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 - Description unavailable
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.
58.1-1018 - Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid.
58.1-1019 - Monthly returns and payment of tax.
58.1-1020 - Assessment of tax by Department.
58.1-1021 - Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty.
58.1-1021.01 - (Effective until January 1, 2011) Definitions.
58.1-1021.02 - (Effective until January 1, 2011) Tax on tobacco products.
58.1-1021.02:1 - (Effective January 1, 2011) Reports by manufacturers of tobacco products.
58.1-1021.03 - (Effective until January 1, 2011) Monthly return and payments of tax.
58.1-1021.04 - Failure to file return; fraudulent return; penalties; interest; overpayment of tax.
58.1-1021.04:1 - Distributor's license; penalty.
58.1-1021.04:2 - Certain records required of distributor; access to premises
58.1-1021.04:3 - Unlawful importation, transportation, or possession of tobacco products.
58.1-1021.04:4 - Purchase of tobacco products for resale.
58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules.
58.1-1021.05 - Use of revenues.
58.1-1022 - Correction of erroneous assessments.
58.1-1023 - through 58.1-1030

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-10

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.
58.1-1004 - , 58.1-1005
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 - Description unavailable
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.
58.1-1018 - Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid.
58.1-1019 - Monthly returns and payment of tax.
58.1-1020 - Assessment of tax by Department.
58.1-1021 - Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty.
58.1-1021.01 - (Effective until January 1, 2011) Definitions.
58.1-1021.02 - (Effective until January 1, 2011) Tax on tobacco products.
58.1-1021.02:1 - (Effective January 1, 2011) Reports by manufacturers of tobacco products.
58.1-1021.03 - (Effective until January 1, 2011) Monthly return and payments of tax.
58.1-1021.04 - Failure to file return; fraudulent return; penalties; interest; overpayment of tax.
58.1-1021.04:1 - Distributor's license; penalty.
58.1-1021.04:2 - Certain records required of distributor; access to premises
58.1-1021.04:3 - Unlawful importation, transportation, or possession of tobacco products.
58.1-1021.04:4 - Purchase of tobacco products for resale.
58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules.
58.1-1021.05 - Use of revenues.
58.1-1022 - Correction of erroneous assessments.
58.1-1023 - through 58.1-1030

State Codes and Statutes

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State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-10

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.
58.1-1004 - , 58.1-1005
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 - Description unavailable
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.
58.1-1018 - Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid.
58.1-1019 - Monthly returns and payment of tax.
58.1-1020 - Assessment of tax by Department.
58.1-1021 - Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty.
58.1-1021.01 - (Effective until January 1, 2011) Definitions.
58.1-1021.02 - (Effective until January 1, 2011) Tax on tobacco products.
58.1-1021.02:1 - (Effective January 1, 2011) Reports by manufacturers of tobacco products.
58.1-1021.03 - (Effective until January 1, 2011) Monthly return and payments of tax.
58.1-1021.04 - Failure to file return; fraudulent return; penalties; interest; overpayment of tax.
58.1-1021.04:1 - Distributor's license; penalty.
58.1-1021.04:2 - Certain records required of distributor; access to premises
58.1-1021.04:3 - Unlawful importation, transportation, or possession of tobacco products.
58.1-1021.04:4 - Purchase of tobacco products for resale.
58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules.
58.1-1021.05 - Use of revenues.
58.1-1022 - Correction of erroneous assessments.
58.1-1023 - through 58.1-1030