Use Tax
This is Article 2 of the Code of Virginia, titled “Use 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 4 sections.
- § 58.1-1018
- Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
- § 58.1-1019
- Monthly returns and payment of tax
- § 58.1-1020
- Assessment of tax by Department
- § 58.1-1021
- Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty