{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1019.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1019.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1019.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1019.html"}],"law_id":370891,"edition_id":2,"section_id":370891,"structure_id":52822,"section_number":"58.1-1019","catch_line":"Monthly returns and payment of tax","history":"Code 1950, \u00a7 58-757.20; 1960, c. 392, \u00a7 20; 1984, c. 675.","full_text":"Every person owning or having in his possession or custody cigarettes, the storage, use or other consumption of which is subject to the tax imposed by this article, shall, on or before the tenth day of the month following, file with the Department a return for the preceding month in such form as may be prescribed by the Department showing the cigarettes purchased by such person, and such other information as the Department may deem necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of tax herein imposed.\n\n","order_by":null,"text":{"0":{"id":1383587,"text":"Every person owning or having in his possession or custody cigarettes, the storage, use or other consumption of which is subject to the tax imposed by this article, shall, on or before the tenth day of the month following, file with the Department a return for the preceding month in such form as may be prescribed by the Department showing the cigarettes purchased by such person, and such other information as the Department may deem necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of tax herein imposed.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52822,"edition_id":2,"name":"Use Tax","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":52820,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:06:20","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479249,"object_type":"structure","relational_id":52822,"identifier":"2","token":"58.1\/I\/10\/2","url":"\/58.1\/I\/10\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52820,"edition_id":2,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":6,"parent_id":52818,"metadata":{"child_laws":48,"child_structures":4},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479141,"object_type":"structure","relational_id":52820,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370890,"structure_id":52822,"section_number":"58.1-1018","catch_line":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","url":"\/58.1-1018\/","token":"58.1\/I\/10\/2\/58.1-1018","metadata":false},{"id":370891,"structure_id":52822,"section_number":"58.1-1019","catch_line":"Monthly returns and payment of tax","url":"\/58.1-1019\/","token":"58.1\/I\/10\/2\/58.1-1019","metadata":false},{"id":370893,"structure_id":52822,"section_number":"58.1-1020","catch_line":"Assessment of tax by Department","url":"\/58.1-1020\/","token":"58.1\/I\/10\/2\/58.1-1020","metadata":false},{"id":370910,"structure_id":52822,"section_number":"58.1-1021","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1021\/","token":"58.1\/I\/10\/2\/58.1-1021","metadata":false}],"previous_section":{"id":370890,"structure_id":52822,"section_number":"58.1-1018","catch_line":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","url":"\/58.1-1018\/","token":"58.1\/I\/10\/2\/58.1-1018","metadata":false},"next_section":{"id":370893,"structure_id":52822,"section_number":"58.1-1020","catch_line":"Assessment of tax by Department","url":"\/58.1-1020\/","token":"58.1\/I\/10\/2\/58.1-1020","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1019\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 392; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479255,"object_type":"law","relational_id":370891,"identifier":"58.1-1019","token":"58.1\/I\/10\/2\/58.1-1019","url":"\/58.1-1019\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1019\/","token":"58.1\/I\/10\/2\/58.1-1019","dublin_core":{"Title":"Monthly returns and payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1019","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every person owning or having in his <span class=\"dictionary\">possession<\/span> or <span class=\"dictionary\">custody<\/span> <span class=\"dictionary\">cigarettes<\/span>, the <span class=\"dictionary\">storage<\/span>, <span class=\"dictionary\">use<\/span> or other consumption of which is subject to the tax imposed by this article, shall, on or before the tenth day of the month following, file with the <span class=\"dictionary\">Department<\/span> a return for the preceding month in such form as may be prescribed by the <span class=\"dictionary\">Department<\/span> showing the <span class=\"dictionary\">cigarettes<\/span> purchased by such person, and such other information as the <span class=\"dictionary\">Department<\/span> may deem necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of tax herein imposed.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nMONTHLY RETURNS AND PAYMENT OF TAX (\u00a7 58.1-1019)\n\nEvery person owning or having in his possession or custody cigarettes, the\nstorage, use or other consumption of which is subject to the tax imposed by this\narticle, shall, on or before the tenth day of the month following, file with the\nDepartment a return for the preceding month in such form as may be prescribed by\nthe Department showing the cigarettes purchased by such person, and such other\ninformation as the Department may deem necessary for the proper administration\nof this article. The return shall be accompanied by a remittance of the amount\nof tax herein imposed.\n\nHISTORY: Code 1950, \u00a7 58-757.20; 1960, c. 392, \u00a7 20; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}