Article
Excise Tax
- Va. Code Ann. § 58.1-1000— Definitions
- Va. Code Ann. § 58.1-1001— Tax levied; rate
- Va. Code Ann. § 58.1-1002— Exemptions
- Va. Code Ann. § 58.1-1003— How paid; affixing of stamps; records of stamping agents; civil penalties
- Va. Code Ann. § 58.1-1003.1— Bad debt; deduction; definition
- Va. Code Ann. § 58.1-1003.2— Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents
- Va. Code Ann. § 58.1-1003.3— Roll-your-own cigarette machines
- Va. Code Ann. § 58.1-1004— Repealed
- Va. Code Ann. § 58.1-1006— Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article
- Va. Code Ann. § 58.1-1007— Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- Va. Code Ann. § 58.1-1008— Monthly reports of stamping agents; penalty
- Va. Code Ann. § 58.1-1008.1— Monthly reports of tobacco product manufacturers
- Va. Code Ann. § 58.1-1008.2— Materially false statements in reports
- Va. Code Ann. § 58.1-1009— Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty
- Va. Code Ann. § 58.1-1010— Sale of unstamped cigarettes by wholesale dealers; penalty
- Va. Code Ann. § 58.1-1011— Qualification for permit to affix Virginia revenue stamps; penalty
- Va. Code Ann. § 58.1-1012— Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes
- Va. Code Ann. § 58.1-1013— Penalty for failing to affix stamps; subsequent violations of article
- Va. Code Ann. § 58.1-1014— Repealed
- Va. Code Ann. § 58.1-1015— Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties
- Va. Code Ann. § 58.1-1016— Administration and enforcement of tax
- Va. Code Ann. § 58.1-1017— Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- Va. Code Ann. § 58.1-1017.1— Possession with intent to distribute tax-paid, contraband cigarettes; penalties
- Va. Code Ann. § 58.1-1017.2— Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
- Va. Code Ann. § 58.1-1017.3— Fraudulent purchase of cigarettes; penalties
- Va. Code Ann. § 58.1-1017.4— Documents to be provided at purchase