Cigarette Tax

This is Article 7 of the Code of Virginia, titled “Cigarette Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 38, titled “Miscellaneous Taxes.” It’s comprised of the following 3 sections.

§ 58.1-3830
Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes
§ 58.1-3831
Tax in certain counties
§ 58.1-3832
Local ordinances to administer and enforce local taxes on sale or use of cigarettes