Article 2.1 - TOBACCO PRODUCTS TAX
- Section 58.1-1021.01 - [Effective Until 7/1/2024] Definitions
- Section 58.1-1021.01 - [Effective 7/1/2024] Definitions
- Section 58.1-1021.02 - [Effective Until 7/1/2024] Tax on tobacco products
- Section 58.1-1021.02 - [Effective 7/1/2024] Tax on tobacco products and liquid nicotine
- Section 58.1-1021.02:1 - Reports by manufacturers of tobacco products
- Section 58.1-1021.02:2 - Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
- Section 58.1-1021.03 - Monthly return and payments of tax
- Section 58.1-1021.04 - Failure to file return; fraudulent return; penalties; interest; overpayment of tax
- Section 58.1-1021.04:1 - [Effective Until 7/1/2024] Distributor's or remote retail seller's license; penalty
- Section 58.1-1021.04:1 - [Effective 7/1/2024] Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
- Section 58.1-1021.04:2 - Certain records required of distributor; access to premises
- Section 58.1-1021.04:3 - Unlawful importation, transportation, or possession of tobacco products; civil penalty
- Section 58.1-1021.04:4 - Purchase of tobacco products for resale
- Section 58.1-1021.04:5 - [Effective Until 7/1/2024] n Tax Commissioner to establish guidelines and rules
- Section 58.1-1021.04:5 - [Effective 7/1/2024] Tax Commissioner to establish guidelines and rules
- Section 58.1-1021.05 - Use of revenues