Article

Tobacco Products Tax

Va. Code Ann. § 58.1-1021.01— Definitions
Va. Code Ann. § 58.1-1021.02— Tax on tobacco products and liquid nicotine
Va. Code Ann. § 58.1-1021.02:1— Reports by manufacturers of tobacco products
Va. Code Ann. § 58.1-1021.02:2— Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
Va. Code Ann. § 58.1-1021.03— Monthly return and payments of tax
Va. Code Ann. § 58.1-1021.04— Failure to file return; fraudulent return; penalties; interest; overpayment of tax
Va. Code Ann. § 58.1-1021.04:1— Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
Va. Code Ann. § 58.1-1021.04:2— Certain records required of distributor; access to premises
Va. Code Ann. § 58.1-1021.04:3— Unlawful importation, transportation, or possession of tobacco products; civil penalty
Va. Code Ann. § 58.1-1021.04:4— Purchase of tobacco products for resale
Va. Code Ann. § 58.1-1021.04:5— Tax Commissioner to establish guidelines and rules
Va. Code Ann. § 58.1-1021.05— Use of revenues
Va. Code Ann. § 58.1-1021.06— Delivery sales of liquid nicotine and nicotine vapor products
Va. Code Ann. § 58.1-1021.07— Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
Va. Code Ann. § 58.1-1021.08— General requirements for liquid nicotine and nicotine vapor products sales and resale
Va. Code Ann. § 58.1-1021.09— Safety requirements for liquid nicotine and nicotine vapor products