76558558.1-1021.03Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationCigarette TaxTobacco Products TaxMonthly return and payments of tax2004, Sp. Sess. I, c. 3; 2005, cc. 71, 925; 2010, cc. 191, 804.http://law.lis.virginia.gov/vacode/58.1-1021.03/32.1-366Virginia Health Care Fund established/32.1-366/58.1-1021.02Tax on tobacco products/58.1-1021.02//58.1-1021.03/58.1/I/10/2.1/58.1-1021.03For the purpose of compensating dealers for accounting for the tax imposed under this article, a retail dealer or wholesale dealer shall be allowed when filing a monthly return and paying the tax to deduct two percent of the tax otherwise due if the amount due was not delinquent at the time of payment.The Tax Commissioner shall prepare for each fiscal year an estimate of the total amount of all discounts allowed to retail or wholesale dealers pursuant to this subsection and such amount shall be taken into consideration in preparing the official estimate of the total revenues to be collected during the fiscal year by the Virginia Health Care Fund established under § 32.1-366. Any reduction in funding available for programs financed by the Virginia Health Care Fund as a result of such discounts shall be made up by the general fund.sectionBB1