Code of Virginia - Title 58.1 Taxation - Section 58.1-3831 Tax in certain counties

§ 58.1-3831. Tax in certain counties

Fairfax and Arlington Counties shall have the power to levy tax upon the sale or use of cigarettes. Such tax shall be in such amount and on such terms as the governing body may by ordinances prescribe, not to exceed five cents per pack or the amount levied under state law, whichever is greater. The provisions of § 58.1-3830 shall apply to such counties, mutatis mutandis.

(Code 1950, § 58-757.28; 1970, c. 512; 1971, Ex. Sess., c. 213; 1984, c. 675.)

Sections:  Previous  58.1-3822  58.1-3823  58.1-3824  58.1-3825  58.1-3825.1  58.1-3826  58.1-3830  58.1-3831  58.1-3832  58.1-3833  58.1-3834  58.1-3840  58.1-3841  58.1-3842  58.1-3843  Next

Last modified: April 16, 2009