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