{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1003.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1003.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1003.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1003.2.html"}],"law_id":81469,"edition_id":1,"section_id":81469,"structure_id":13519,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","history":"2006, c. 768.","full_text":"A\n\nThe taxes imposed by subsection B of § 58.1-1001 shall be paid by the stamping agent at the time he files the return required pursuant to this section. Upon payment of the tax and production and transmission of the documentation required by this section, the subject roll-your-own tobacco shall be deemed to bear the Virginia revenue stamp otherwise required by this article.B\n\nUnless specifically provided otherwise in this section, the requirements for paying tax and filing returns relating to roll-your-own tobacco with the Department shall be as provided in Article 2.1 (§ 58.1-1021.01 et seq.) of this chapter.C\n\nAny manufacturer of roll-your-own tobacco who ships, delivers, or otherwise causes roll-your-own tobacco to be transported to a wholesale dealer, retail dealer, or stamping agent located within the Commonwealth shall include on an invoice accompanying each such shipment a listing of all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style and the total weight in ounces of each such brand style. The manufacturer shall also include on the invoice the manufacturer’s sales price, as that term is defined in § 58.1-1021.01, for all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style.D\n\nAny stamping agent who pays the cigarette excise tax imposed by this article on roll-your-own tobacco shall include, on an invoice accompanying each shipment he initiates that includes roll-your-own tobacco, a listing of all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style and the total weight in ounces of each such brand style. In addition, the stamping agent shall note on each such invoice that he has paid or will pay the cigarette excise tax imposed by this article. An invoice prepared in accordance with this subsection shall be deemed the cigarette revenue stamp otherwise required by this article. Any wholesaler, distributor, or entity of any kind that subsequently ships the roll-your-own tobacco, or some portion of it, shall (i) cause a copy of the invoice to accompany such subsequent shipment, and (ii) indicate on an invoice prepared by the subsequent shipper any changes in quantity from that reflected in the initial invoice.","order_by":null,"text":{"0":{"id":291885,"text":"The taxes imposed by subsection B of § 58.1-1001 shall be paid by the stamping agent at the time he files the return required pursuant to this section. Upon payment of the tax and production and transmission of the documentation required by this section, the subject roll-your-own tobacco shall be deemed to bear the Virginia revenue stamp otherwise required by this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":291886,"text":"Unless specifically provided otherwise in this section, the requirements for paying tax and filing returns relating to roll-your-own tobacco with the Department shall be as provided in Article 2.1 (§ 58.1-1021.01 et seq.) of this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":291887,"text":"Any manufacturer of roll-your-own tobacco who ships, delivers, or otherwise causes roll-your-own tobacco to be transported to a wholesale dealer, retail dealer, or stamping agent located within the Commonwealth shall include on an invoice accompanying each such shipment a listing of all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style and the total weight in ounces of each such brand style. The manufacturer shall also include on the invoice the manufacturer’s sales price, as that term is defined in § 58.1-1021.01, for all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":291888,"text":"Any stamping agent who pays the cigarette excise tax imposed by this article on roll-your-own tobacco shall include, on an invoice accompanying each shipment he initiates that includes roll-your-own tobacco, a listing of all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style and the total weight in ounces of each such brand style. In addition, the stamping agent shall note on each such invoice that he has paid or will pay the cigarette excise tax imposed by this article. An invoice prepared in accordance with this subsection shall be deemed the cigarette revenue stamp otherwise required by this article. Any wholesaler, distributor, or entity of any kind that subsequently ships the roll-your-own tobacco, or some portion of it, shall (i) cause a copy of the invoice to accompany such subsequent shipment, and (ii) indicate on an invoice prepared by the subsequent shipper any changes in quantity from that reflected in the initial invoice.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13519,"edition_id":1,"name":"Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252141,"object_type":"structure","relational_id":13519,"identifier":"1","token":"58.1\/I\/10\/1","url":"\/58.1\/I\/10\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13518,"edition_id":1,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252139,"object_type":"structure","relational_id":13518,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77273,"structure_id":13519,"section_number":"58.1-1000","catch_line":"Definitions","url":"\/58.1-1000\/","token":"58.1\/I\/10\/1\/58.1-1000","metadata":false},{"id":66865,"structure_id":13519,"section_number":"58.1-1001","catch_line":"Tax levied; rate","url":"\/58.1-1001\/","token":"58.1\/I\/10\/1\/58.1-1001","metadata":false},{"id":59151,"structure_id":13519,"section_number":"58.1-1002","catch_line":"Exemptions","url":"\/58.1-1002\/","token":"58.1\/I\/10\/1\/58.1-1002","metadata":false},{"id":87038,"structure_id":13519,"section_number":"58.1-1003","catch_line":"How paid; affixing of stamps; records of stamping agents; civil penalties","url":"\/58.1-1003\/","token":"58.1\/I\/10\/1\/58.1-1003","metadata":false},{"id":59885,"structure_id":13519,"section_number":"58.1-1003.1","catch_line":"Bad debt; deduction; definition","url":"\/58.1-1003.1\/","token":"58.1\/I\/10\/1\/58.1-1003.1","metadata":false},{"id":81469,"structure_id":13519,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","url":"\/58.1-1003.2\/","token":"58.1\/I\/10\/1\/58.1-1003.2","metadata":false},{"id":54770,"structure_id":13519,"section_number":"58.1-1003.3","catch_line":"Roll-your-own cigarette machines","url":"\/58.1-1003.3\/","token":"58.1\/I\/10\/1\/58.1-1003.3","metadata":false},{"id":80220,"structure_id":13519,"section_number":"58.1-1004","catch_line":"Repealed","url":"\/58.1-1004\/","token":"58.1\/I\/10\/1\/58.1-1004","metadata":false},{"id":72178,"structure_id":13519,"section_number":"58.1-1006","catch_line":"Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article","url":"\/58.1-1006\/","token":"58.1\/I\/10\/1\/58.1-1006","metadata":false},{"id":79368,"structure_id":13519,"section_number":"58.1-1007","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1007\/","token":"58.1\/I\/10\/1\/58.1-1007","metadata":false},{"id":79929,"structure_id":13519,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","url":"\/58.1-1008\/","token":"58.1\/I\/10\/1\/58.1-1008","metadata":false},{"id":69294,"structure_id":13519,"section_number":"58.1-1008.1","catch_line":"Monthly reports of tobacco product manufacturers","url":"\/58.1-1008.1\/","token":"58.1\/I\/10\/1\/58.1-1008.1","metadata":false},{"id":73457,"structure_id":13519,"section_number":"58.1-1008.2","catch_line":"Materially false statements in reports","url":"\/58.1-1008.2\/","token":"58.1\/I\/10\/1\/58.1-1008.2","metadata":false},{"id":85003,"structure_id":13519,"section_number":"58.1-1009","catch_line":"Preparation, design, and sale of stamps; 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counterfeit stamps; seizure and forfeiture; penalties","url":"\/58.1-1015\/","token":"58.1\/I\/10\/1\/58.1-1015","metadata":false},{"id":54487,"structure_id":13519,"section_number":"58.1-1016","catch_line":"Administration and enforcement of tax","url":"\/58.1-1016\/","token":"58.1\/I\/10\/1\/58.1-1016","metadata":false},{"id":61506,"structure_id":13519,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","url":"\/58.1-1017\/","token":"58.1\/I\/10\/1\/58.1-1017","metadata":false},{"id":83402,"structure_id":13519,"section_number":"58.1-1017.1","catch_line":"Possession with intent to distribute tax-paid, contraband cigarettes; penalties","url":"\/58.1-1017.1\/","token":"58.1\/I\/10\/1\/58.1-1017.1","metadata":false},{"id":55198,"structure_id":13519,"section_number":"58.1-1017.2","catch_line":"Sealed pack labeled as cigarettes; prima facie evidence of cigarettes","url":"\/58.1-1017.2\/","token":"58.1\/I\/10\/1\/58.1-1017.2","metadata":false},{"id":66807,"structure_id":13519,"section_number":"58.1-1017.3","catch_line":"Fraudulent purchase of cigarettes; penalties","url":"\/58.1-1017.3\/","token":"58.1\/I\/10\/1\/58.1-1017.3","metadata":false},{"id":82681,"structure_id":13519,"section_number":"58.1-1017.4","catch_line":"Documents to be provided at purchase","url":"\/58.1-1017.4\/","token":"58.1\/I\/10\/1\/58.1-1017.4","metadata":false}],"previous_section":{"id":59885,"structure_id":13519,"section_number":"58.1-1003.1","catch_line":"Bad debt; deduction; definition","url":"\/58.1-1003.1\/","token":"58.1\/I\/10\/1\/58.1-1003.1","metadata":false},"next_section":{"id":54770,"structure_id":13519,"section_number":"58.1-1003.3","catch_line":"Roll-your-own cigarette machines","url":"\/58.1-1003.3\/","token":"58.1\/I\/10\/1\/58.1-1003.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1003.2\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 768<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":81710,"section_number":"3.2-4209","catch_line":"Reporting of information","order_by":null,"url":"\/3.2-4209\/"},{"id":87038,"section_number":"58.1-1003","catch_line":"How paid; affixing of stamps; records of stamping agents; civil penalties","order_by":null,"url":"\/58.1-1003\/"}],"refers_to":[{"id":66865,"section_number":"58.1-1001","catch_line":"Tax levied; rate","order_by":null,"url":"\/58.1-1001\/"},{"id":73675,"section_number":"58.1-1021.01","catch_line":"Definitions","order_by":null,"url":"\/58.1-1021.01\/"}],"permalink":{"id":252163,"object_type":"law","relational_id":81469,"identifier":"58.1-1003.2","token":"58.1\/I\/10\/1\/58.1-1003.2","url":"\/58.1-1003.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1003.2\/","token":"58.1\/I\/10\/1\/58.1-1003.2","dublin_core":{"Title":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1003.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The taxes imposed by subsection B of § 58.1-1001<\/a> shall be paid by the stamping agent<\/span> at the time he files the return required pursuant to this section. Upon payment of the tax and production and transmission of the documentation required by this section, the subject roll-your-own<\/span> tobacco shall be deemed to bear the Virginia revenue stamp otherwise required by this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Unless specifically provided otherwise in this section, the requirements for paying tax and filing returns relating to roll-your-own<\/span> tobacco with the Department<\/span> shall be as provided in Article 2.1 (§ 58.1-1021.01<\/a> et seq.) of this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any manufacturer<\/span> of roll-your-own<\/span> tobacco who ships, delivers, or otherwise causes roll-your-own<\/span> tobacco to be transported to a wholesale dealer<\/span>, retail dealer<\/span>, or stamping agent<\/span> located within the Commonwealth shall include on an invoice accompanying each such shipment a listing of all roll-your-own<\/span> tobacco included in the shipment by manufacturer<\/span>, brand family, and brand style and the total weight in ounces of each such brand style. The manufacturer<\/span> shall also include on the invoice the manufacturer<\/span>’s sales price, as that term is defined in § 58.1-1021.01<\/a>, for all roll-your-own<\/span> tobacco included in the shipment by manufacturer<\/span>, brand family, and brand style. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any stamping agent<\/span> who pays the cigarette<\/span> excise tax imposed by this article on roll-your-own<\/span> tobacco shall include, on an invoice accompanying each shipment he initiates that includes roll-your-own<\/span> tobacco, a listing of all roll-your-own<\/span> tobacco included in the shipment by manufacturer<\/span>, brand family, and brand style and the total weight in ounces of each such brand style. In addition, the stamping agent<\/span> shall note on each such invoice that he has paid or will pay the cigarette<\/span> excise tax imposed by this article. An invoice prepared in accordance with this subsection shall be deemed the cigarette<\/span> revenue stamp otherwise required by this article. Any wholesaler, distributor<\/span>, or entity of any kind that subsequently ships the roll-your-own<\/span> tobacco, or some portion of it, shall (i) cause a copy of the invoice to accompany such subsequent shipment, and (ii) indicate on an invoice prepared by the subsequent shipper any changes in quantity from that reflected in the initial invoice. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nROLL-YOUR-OWN TOBACCO CIGARETTE EXCISE TAX; HOW PAID; STAMPING PROCESS; RECORDS\nOF STAMPING AGENTS (\u00a7 58.1-1003.2)\n\nA. The taxes imposed by subsection B of § 58.1-1001 shall be paid by the\nstamping agent at the time he files the return required pursuant to this\nsection. Upon payment of the tax and production and transmission of the\ndocumentation required by this section, the subject roll-your-own tobacco shall\nbe deemed to bear the Virginia revenue stamp otherwise required by this article.\n\nB. Unless specifically provided otherwise in this section, the requirements for\npaying tax and filing returns relating to roll-your-own tobacco with the\nDepartment shall be as provided in Article 2.1 (§ 58.1-1021.01 et seq.) of\nthis chapter.\n\nC. Any manufacturer of roll-your-own tobacco who ships, delivers, or otherwise\ncauses roll-your-own tobacco to be transported to a wholesale dealer, retail\ndealer, or stamping agent located within the Commonwealth shall include on an\ninvoice accompanying each such shipment a listing of all roll-your-own tobacco\nincluded in the shipment by manufacturer, brand family, and brand style and the\ntotal weight in ounces of each such brand style. The manufacturer shall also\ninclude on the invoice the manufacturer’s sales price, as that term is\ndefined in § 58.1-1021.01, for all roll-your-own tobacco included in the\nshipment by manufacturer, brand family, and brand style.\n\nD. Any stamping agent who pays the cigarette excise tax imposed by this article\non roll-your-own tobacco shall include, on an invoice accompanying each shipment\nhe initiates that includes roll-your-own tobacco, a listing of all roll-your-own\ntobacco included in the shipment by manufacturer, brand family, and brand style\nand the total weight in ounces of each such brand style. In addition, the\nstamping agent shall note on each such invoice that he has paid or will pay the\ncigarette excise tax imposed by this article. An invoice prepared in accordance\nwith this subsection shall be deemed the cigarette revenue stamp otherwise\nrequired by this article. Any wholesaler, distributor, or entity of any kind\nthat subsequently ships the roll-your-own tobacco, or some portion of it, shall\n(i) cause a copy of the invoice to accompany such subsequent shipment, and (ii)\nindicate on an invoice prepared by the subsequent shipper any changes in\nquantity from that reflected in the initial invoice.\n\nHISTORY: 2006, c. 768.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}