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
• § 58.1-1003.3 — Roll-your-own cigarette machines
• § 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
• § 58.1-1015 — 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
• § 58.1-1017.1 — Possession with intent to distribute tax-paid, contraband cigarettes; penalties
• § 58.1-1017.2 — Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
• § 58.1-1017.3 — Fraudulent purchase of cigarettes; penalties
• § 58.1-1017.4 — Documents to be provided at purchase
• § 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 — Definitions
• § 58.1-1021.02 — Tax on tobacco products and liquid nicotine
• § 58.1-1021.02:1 — Reports by manufacturers of tobacco products
• § 58.1-1021.02:2 — Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
• § 58.1-1021.03 — 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 or remote retail seller's license; penalties
• § 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; civil penalty
• § 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
• § 58.1-1021.06 — Delivery sales of liquid nicotine and nicotine vapor products
• § 58.1-1021.07 — Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
• § 58.1-1021.08 — General requirements for liquid nicotine and nicotine vapor products sales and resale
• § 58.1-1021.09 — Safety requirements for liquid nicotine and nicotine vapor products
• § 58.1-1022 — Correction of erroneous assessments