Tobacco Products Tax
This is Article 2.1 of the Code of Virginia, titled “Tobacco Products Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 10, titled “Cigarette Tax.” It’s comprised of the following 11 sections.
- § 58.1-1021.01
- Definitions
- § 58.1-1021.02
- Tax on tobacco products
- § 58.1-1021.02:1
- Reports by manufacturers of tobacco products
- § 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 license; penalty
- § 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