Use Tax

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This is Article 2 of the Code of Virginia, titled “Use 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 4 sections.

§ 58.1-1018	Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
§ 58.1-1019	Monthly returns and payment of tax
§ 58.1-1020	Assessment of tax by Department
§ 58.1-1021	Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty