Cigarette Tax

  1. Law
  2. Code of Virginia
  3. Taxation
  4. Cigarette Tax

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Section
58.1-1000

Definitions

Section
58.1-1001

Tax levied; rate

Section
58.1-1002

Exemptions

Section
58.1-1003

How paid; affixing of stamps; records of stamping agents; civil penalties

Section
58.1-1003.1

Bad debt; deduction; definition

Section
58.1-1003.2

Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents

Section
58.1-1003.3

Roll-your-own cigarette machines

Section
58.1-1004

Repealed

Section
58.1-1006

Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article

Section
58.1-1007

Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty

Section
58.1-1008

Monthly reports of stamping agents; penalty

Section
58.1-1008.1

Monthly reports of tobacco product manufacturers

Section
58.1-1008.2

Materially false statements in reports

Section
58.1-1009

Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty

Section
58.1-1010

Sale of unstamped cigarettes by wholesale dealers; penalty

Section
58.1-1011

Qualification for permit to affix Virginia revenue stamps; penalty

Section
58.1-1012

Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes

Section
58.1-1013

Penalty for failing to affix stamps; subsequent violations of article

Section
58.1-1014

Repealed

Section
58.1-1015

Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties

Section
58.1-1016

Administration and enforcement of tax

Section
58.1-1017

Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties

Section
58.1-1017.1

Possession with intent to distribute tax-paid, contraband cigarettes; penalties

Section
58.1-1017.2

Sealed pack labeled as cigarettes; prima facie evidence of cigarettes

Section
58.1-1017.3

Fraudulent purchase of cigarettes; penalties

Section
58.1-1017.4

Documents to be provided at purchase

Section
58.1-1018

Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid

Section
58.1-1019

Monthly returns and payment of tax

Section
58.1-1020

Assessment of tax by Department

Section
58.1-1021

Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty

Section
58.1-1021.01

Definitions

Section
58.1-1021.02

Tax on tobacco products

Section
58.1-1021.02

1. Reports by manufacturers of tobacco products

Section
58.1-1021.03

Monthly return and payments of tax

Section
58.1-1021.04

Failure to file return; fraudulent return; penalties; interest; overpayment of tax

Section
58.1-1021.04

1. Distributor's license; penalty

Section
58.1-1021.04

2. Certain records required of distributor; access to premises

Section
58.1-1021.04

3. Unlawful importation, transportation, or possession of tobacco products; civil penalty

Section
58.1-1021.04

4. Purchase of tobacco products for resale

Section
58.1-1021.04

5. Tax Commissioner to establish guidelines and rules

Section
58.1-1021.05

Use of revenues

Section
58.1-1022

Correction of erroneous assessments

Section
58.1-1023

Reserved