Excise Tax
This is Article 1 of the Code of Virginia, titled “Excise Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 10, titled “Cigarette Tax.” It’s comprised of the following 25 sections.
- § 58.1-1000
- Definitions
- § 58.1-1001
- Tax levied; rate
- § 58.1-1002
- Exemptions
- § 58.1-1003
- How paid; affixing of stamps; records of stamping agents; civil penalties
- § 58.1-1003.1
- Bad debt; deduction; definition
- § 58.1-1003.2
- Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents
- § 58.1-1003.3
- Roll-your-own cigarette machines
- § 58.1-1004
- Repealed
- § 58.1-1006
- Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article
- § 58.1-1007
- Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- § 58.1-1008
- Monthly reports of stamping agents; penalty
- § 58.1-1008.1
- Monthly reports of tobacco product manufacturers
- § 58.1-1008.2
- Materially false statements in reports
- § 58.1-1009
- Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty
- § 58.1-1010
- Sale of unstamped cigarettes by wholesale dealers; penalty
- § 58.1-1011
- Qualification for permit to affix Virginia revenue stamps; penalty
- § 58.1-1012
- Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes
- § 58.1-1013
- Penalty for failing to affix stamps; subsequent violations of article
- § 58.1-1014
- Repealed
- § 58.1-1015
- Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties
- § 58.1-1016
- Administration and enforcement of tax
- § 58.1-1017
- Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- § 58.1-1017.1
- Possession with intent to distribute tax-paid, contraband cigarettes; penalties
- § 58.1-1017.2
- Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
- § 58.1-1017.3
- Fraudulent purchase of cigarettes; penalties