Cigarette Tax

This is Article 7 of the Code of Virginia, titled “Cigarette Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 38, titled “Miscellaneous Taxes.” It’s comprised of the following 3 sections.

§ 58.1-3830

Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes

§ 58.1-3831

Tax in certain counties

§ 58.1-3832

Local ordinances to administer and enforce local taxes on sale or use of cigarettes