Disposable Plastic Bag Tax

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This is Article 12 of the Code of Virginia, titled “Disposable Plastic Bag Tax.” It is part of Chapter 17 “Miscellaneous Taxes”, 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.

§ 58.1-1745 Disposable plastic bag tax
§ 58.1-1746 Exemptions
§ 58.1-1747 Retailer discount
§ 58.1-1748 Administration