CODE OF VIRGINIA

TAX IN CERTAIN COUNTIES (§ 58.1-3831)

Fairfax and Arlington Counties shall have the power to levy tax upon the sale or
use of cigarettes. Such tax shall be in such amount and on such terms as the
governing body may by ordinances prescribe, not to exceed five cents per pack or
the amount levied under state law, whichever is greater. The provisions of §
58.1-3830 shall apply to such counties, mutatis mutandis.

HISTORY: Code 1950, § 58-757.28; 1970, c. 512; 1971, Ex. Sess., c. 213; 1984,
c. 675.