Tobacco Products Tax

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This is Article 2.1 of the Code of Virginia, titled “Tobacco Products Tax.” It is part of Chapter 10 “Cigarette Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 16 sections.

§ 58.1-1021.01	Definitions
§ 58.1-1021.02	Tax on tobacco products and liquid nicotine
§ 58.1-1021.02:1	Reports by manufacturers of tobacco products
§ 58.1-1021.02:2	Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
§ 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 or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
§ 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
§ 58.1-1021.06	Delivery sales of liquid nicotine and nicotine vapor products
§ 58.1-1021.07	Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
§ 58.1-1021.08	General requirements for liquid nicotine and nicotine vapor products sales and resale
§ 58.1-1021.09	Safety requirements for liquid nicotine and nicotine vapor products