Cigarette Tax

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This is Article 7 of the Code of Virginia, titled “Cigarette Tax.” It is part of Chapter 38 “Miscellaneous Taxes”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 4 sections.

§ 58.1-3830	Local cigarette taxes authorized; use of dual die or stamp to evidence payment
§ 58.1-3831	Repealed
§ 58.1-3832	Local ordinances to administer and enforce local taxes on sale or use of cigarettes
§ 58.1-3832.1	Regional cigarette tax boards