- Section 58.1-1000 - [Effective Until 7/1/2024] Definitions
- Section 58.1-1000 - [Effective 7/1/2024] Definitions
- Section 58.1-1001 - [Effective Until 7/1/2024] Tax levied; rate
- Section 58.1-1001 - [Effective 7/1/2024] Tax levied; rate
- Section 58.1-1002 - Exemptions
- Section 58.1-1003 - How paid; affixing of stamps; records of stamping agents; civil penalties
- Section 58.1-1003.1 - Bad debt; deduction; definition
- Section 58.1-1003.2 - Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents
- Section 58.1-1003.3 - Roll-your-own cigarette machines
- Section 58.1-1004, 58.1-1005 - [Repealed]
- Section 58.1-1006 - Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article
- Section 58.1-1007 - Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- Section 58.1-1008 - Monthly reports of stamping agents; penalty
- Section 58.1-1008.1 - Monthly reports of tobacco product manufacturers
- Section 58.1-1008.2 - Materially false statements in reports
- Section 58.1-1009 - Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty
- Section 58.1-1010 - Sale of unstamped cigarettes by wholesale dealers; penalty
- Section 58.1-1011 - Qualification for permit to affix Virginia revenue stamps; penalty
- Section 58.1-1012 - Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes
- Section 58.1-1013 - Penalty for failing to affix stamps; subsequent violations of article
- Section 58.1-1014 - [Repealed]
- Section 58.1-1015 - Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties
- Section 58.1-1016 - Administration and enforcement of tax
- Section 58.1-1017 - Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- Section 58.1-1017.1 - Possession with intent to distribute tax-paid, contraband cigarettes; penalties
- Section 58.1-1017.2 - Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
- Section 58.1-1017.3 - Fraudulent purchase of cigarettes; penalties
- Section 58.1-1017.4 - Documents to be provided at purchase