§ 58.1-1002. Exemptions
The tax levied shall not apply to free distribution of sample cigarettes in packages containing five or fewer cigarettes or to any package of cigarettes customarily donated free of charge by manufacturers of cigarettes to employees in factories where cigarettes are manufactured in this Commonwealth, when such packages of cigarettes are not taxed by the federal government.
(Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675.)
Sections: Previous 58.1-1000 58.1-1001 58.1-1002 58.1-1003 58.1-1003.1 58.1-1003.2 58.1-1004 58.1-1006 58.1-1007 58.1-1008 58.1-1008.1 58.1-1009 58.1-1010 58.1-1011 58.1-1012 NextLast modified: April 3, 2009