Code of Virginia - Title 58.1 Taxation - Chapter 10 Cigarette Tax

58.1-1000 Definitions
As used in this chapter, unless the context clearly shows otherwise, the term or phrase: "Carton" means 10 packs of cigarettes, each containing 20 cigarettes ...
58.1-1001 Tax levied; rate
A. Except as provided in subsection B, in addition to all other taxes now imposed by law, every person within this Commonwealth who sells, stores ...
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 ...
58.1-1003 How paid; affixing of stamps; records of stamping agents; civil penalties
A. Except as otherwise specifically provided pursuant to § 58.1-1003.2, the taxes imposed by this chapter shall be paid by affixing stamps equaling the amount ...
58.1-1003.1 Bad debt; deduction; definition.
A. Any stamping agent may deduct the amount of bad debts from the tax imposed by this chapter. The amount deducted shall be charged off ...
58.1-1003.2 Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents...
A. The taxes imposed by subsection B of § 58.1-1001 shall be paid by the stamping agent at the time he files the return required ...
58.1-1004 , 58.1-1005
Repealed by Acts 2004, c. 1029. ...
58.1-1006 Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalt...
The Department shall provide by rules and regulations forms and kinds of containers, the methods of breaking packages and methods of affixing stamps that shall ...
58.1-1007 Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspe...
It shall be the duty of every person receiving, storing, selling, handling or transporting cigarettes in any manner whatsoever, to preserve all invoices, books, papers, ...
58.1-1008 Monthly reports of stamping agents; penalty
In addition to the reporting requirements imposed by § 58.1-1003, every stamping agent qualifying as such with the Department shall be required to file a ...
58.1-1008.1 Monthly reports of tobacco product manufacturers
Every manufacturer producing cigarettes in or shipping cigarettes into or within the Commonwealth shall file a report with the Department between the first and tenth ...
58.1-1009 Preparation, design and sale of stamps; unlawful sale or purchase of stamps a felony; penalt...
A. The Department is hereby authorized and directed to have prepared and to sell stamps suitable for denoting the tax on all cigarettes. The Department ...
58.1-1010 Sale of unstamped cigarettes by wholesale dealers; penalty
A. A wholesale dealer who is duly qualified as a wholesale dealer stamping agent under § 58.1-1011 may sell cigarettes without the Virginia revenue stamps ...
58.1-1011 Qualification for permit to affix Virginia revenue stamps; penalty
Only manufacturers, wholesale dealers and retail dealers may be permitted as stamping agents. It shall be unlawful for any person to purchase, possess or affix ...
58.1-1012 Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sendi...
A. Every wholesale dealer in the Commonwealth shall, before shipping, delivering or sending out any cigarettes to any dealer in the Commonwealth or for sale ...
58.1-1013 Penalty for failing to affix stamps; subsequent violations of article
Any person who has been issued a permit to affix revenue stamps by the Department and fails to properly affix the required stamps to any ...
58.1-1014 Description unavailable
Repealed by Acts 2004, c. 1029. ...
58.1-1015 Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; pen...
A. Whoever removes or otherwise prepares any Virginia revenue stamp with intent to use, or cause the same to be used, after it has already ...
58.1-1016 Administration and enforcement of tax
The Department shall administer and enforce the tax imposed by this article. It shall have the power to enter upon the premises of any person ...
58.1-1017 Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
A. It shall be unlawful for any person, except as otherwise provided by law, to sell, purchase, transport, receive or possess less than 3,000 packages ...
58.1-1018 Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax ...
An excise tax is hereby imposed on the storage, use or other consumption in this Commonwealth of cigarettes purchased at retail in an amount equal ...
58.1-1019 Monthly returns and payment of tax
Every person owning or having in his possession or custody cigarettes, the storage, use or other consumption of which is subject to the tax imposed ...
58.1-1020 Assessment of tax by Department
In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the Department, ...
58.1-1021 Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspe...
It shall be the duty of every person storing, using or otherwise consuming in this Commonwealth cigarettes subject to the provisions of this article to ...
58.1-1021.01 Definitions
As used in this article, unless the context clearly shows otherwise, the term or phrase: "Distributor" means (i) any person engaged in the business of ...
58.1-1021.02 (Effective until January 1, 2006) Tax on tobacco products
A. In addition to all other taxes now imposed by law, there is hereby imposed a tax on every wholesale dealer within the Commonwealth selling ...
58.1-1021.03 Monthly return and payments of tax
A. Every distributor subject to the tax imposed under this article shall file a monthly return no later than the twentieth of each month on ...
58.1-1021.04 (Effective until January 1, 2006) Failure to file return; fraudulent return; penalties; interest; o...
A. When any distributor fails to make any return or pay the full amount of the tax required by this article, there shall be imposed ...
58.1-1021.04:1 Distributor's license; penalty.
A. No person shall engage in the business of selling or dealing in tobacco products as a distributor in the Commonwealth without first having received ...
58.1-1021.04:2 Certain records required of distributor; access to premises
A. Each distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of: (i) ...
58.1-1021.04:3 Unlawful importation, transportation, or possession of tobacco products.
It shall be unlawful for any person who is not a licensed distributor in the Commonwealth pursuant to this article to import, transport, or possess, ...
58.1-1021.04:4 Purchase of tobacco products for resale.
No retail dealer shall purchase tobacco products, for resale to consumers, from any person within or outside the Commonwealth of Virginia, except as follows: 1. ...
58.1-1021.04:5 Tax Commissioner to establish guidelines and rules.
The Tax Commissioner shall establish guidelines and rules, including record keeping requirements, for implementation of the tax on tobacco products under Article 2.1 (§ 58.1-1021.01 ...
58.1-1021.05 (For taxable sales or purchases occurring on or after March 1, 2005) Use of revenues
The revenues generated by the taxes imposed under this article shall be collected by the Department and deposited into the Virginia Health Care Fund established ...
58.1-1022 Correction of erroneous assessments
Erroneous assessments under this chapter may be corrected and refunds ordered as provided in Article 2 (§ 58.1-1820 et seq.), Chapter 18 of this title. ...
58.1-1023 through 58.1-1030
Reserved. ...

Last modified: April 3, 2009