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
§ 58.1-1001
Tax levied; rate
§ 58.1-1002
§ 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
§ 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
§ 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