Article
Use Tax
- Va. Code Ann. § 58.1-1018— Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
- Va. Code Ann. § 58.1-1019— Monthly returns and payment of tax
- Va. Code Ann. § 58.1-1020— Assessment of tax by Department
- Va. Code Ann. § 58.1-1021— Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty