{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1003.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1003.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1003.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1003.html"}],"law_id":87038,"edition_id":1,"section_id":87038,"structure_id":13519,"section_number":"58.1-1003","catch_line":"How paid; affixing of stamps; records of stamping agents; civil penalties","history":"Code 1950, \u00a7\u00a7 58-757.1, 58-757.2; 1960, c. 392, \u00a7\u00a7 1, 2; 1962, c. 473; 1980, c. 633; 1984, c. 675; 2004, c. 1029; 2005, c. 28; 2006, cc. 64, 229, 768; 2010, c. 701; 2013, c. 381.","full_text":"A\n\nExcept as otherwise specifically provided pursuant to § 58.1-1003.2, the taxes imposed by this chapter shall be paid by affixing stamps equaling the amount of the tax in the manner set forth. The stamps shall be affixed to each individual package, bag, box or can in such a manner that their removal will require continued application of water or steam. Every stamping agent in the Commonwealth shall affix to any unstamped cigarettes the requisite denominations and amount of stamp or stamps that represent the proper tax levied by this chapter prior to shipping to other wholesale dealers or retail outlets.B\n\nEvery wholesale dealer shall at the time of shipping or delivering any cigarettes make and retain a true duplicate invoice of the same which shall show full and complete details of the sale or delivery of the taxable article. All stamping agents shall also keep a record of purchases of all cigarettes, and retain all books, records, and memoranda pertaining to the purchase and sale of such cigarettes for a period of five years, and such records shall be subject to examination by the Department upon request.C\n\nEvery stamping agent shall be required to file a report between the first and twentieth of each month, covering all revenue stamps the stamping agent affixed to cigarettes during the preceding month. The report shall (i) list all brands of cigarettes to which the Virginia revenue stamp was affixed and the quantity, measured in packs, of all such brands to which the Virginia revenue stamp was affixed; (ii) list the name and address of both the manufacturer of the cigarettes and the entity from which the cigarettes were obtained; and (iii) include the required documentation for and detail the amount and source of any bad debt deductions being taken pursuant to § 58.1-1003.1. The Department may allow such reports to be filed electronically.D\n\n1. For the purpose of compensating stamping agents for accounting for the tax imposed under this article on roll-your-own tobacco, such stamping agents shall be allowed when filing a monthly return and paying the tax to deduct 2 percent of the tax otherwise due if the amount due was not delinquent at the time of payment.2\n\nThe Tax Commissioner shall prepare for each fiscal year an estimate of the total amount of all discounts allowed to stamping agents pursuant to this subsection and such amount shall be taken into consideration in preparing the official estimate of the total revenues to be collected during the fiscal year by the Virginia Health Care Fund established under § 32.1-366. Any reduction in funding available for programs financed by the Virginia Health Care Fund as a result of such discounts shall be made up by the general fund.E\n\nAny stamping agent who fails or refuses to comply with any of the above provisions shall have such agent’s permit to affix revenue stamps revoked by the Commissioner. Additionally, a stamping agent may be subject to a civil penalty of $500 for each day after the due date that an agent fails or refuses to file a report required under subsection C. The penalty shall be assessed and collected by the Department as other taxes are collected.","order_by":null,"text":{"0":{"id":311625,"text":"Except as otherwise specifically provided pursuant to § 58.1-1003.2, the taxes imposed by this chapter shall be paid by affixing stamps equaling the amount of the tax in the manner set forth. The stamps shall be affixed to each individual package, bag, box or can in such a manner that their removal will require continued application of water or steam. Every stamping agent in the Commonwealth shall affix to any unstamped cigarettes the requisite denominations and amount of stamp or stamps that represent the proper tax levied by this chapter prior to shipping to other wholesale dealers or retail outlets.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":311626,"text":"Every wholesale dealer shall at the time of shipping or delivering any cigarettes make and retain a true duplicate invoice of the same which shall show full and complete details of the sale or delivery of the taxable article. All stamping agents shall also keep a record of purchases of all cigarettes, and retain all books, records, and memoranda pertaining to the purchase and sale of such cigarettes for a period of five years, and such records shall be subject to examination by the Department upon request.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":311627,"text":"Every stamping agent shall be required to file a report between the first and twentieth of each month, covering all revenue stamps the stamping agent affixed to cigarettes during the preceding month. The report shall (i) list all brands of cigarettes to which the Virginia revenue stamp was affixed and the quantity, measured in packs, of all such brands to which the Virginia revenue stamp was affixed; (ii) list the name and address of both the manufacturer of the cigarettes and the entity from which the cigarettes were obtained; and (iii) include the required documentation for and detail the amount and source of any bad debt deductions being taken pursuant to § 58.1-1003.1. The Department may allow such reports to be filed electronically.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":311628,"text":"1. For the purpose of compensating stamping agents for accounting for the tax imposed under this article on roll-your-own tobacco, such stamping agents shall be allowed when filing a monthly return and paying the tax to deduct 2 percent of the tax otherwise due if the amount due was not delinquent at the time of payment.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D2"},"4":{"id":311629,"text":"The Tax Commissioner shall prepare for each fiscal year an estimate of the total amount of all discounts allowed to stamping agents pursuant to this subsection and such amount shall be taken into consideration in preparing the official estimate of the total revenues to be collected during the fiscal year by the Virginia Health Care Fund established under § 32.1-366. Any reduction in funding available for programs financed by the Virginia Health Care Fund as a result of such discounts shall be made up by the general fund.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D","next_prefix":"E"},"5":{"id":311630,"text":"Any stamping agent who fails or refuses to comply with any of the above provisions shall have such agent’s permit to affix revenue stamps revoked by the Commissioner. Additionally, a stamping agent may be subject to a civil penalty of $500 for each day after the due date that an agent fails or refuses to file a report required under subsection C. The penalty shall be assessed and collected by the Department as other taxes are collected.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D2"}},"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; unlawful sale or purchase of stamps a felony; penalty","url":"\/58.1-1009\/","token":"58.1\/I\/10\/1\/58.1-1009","metadata":false},{"id":74606,"structure_id":13519,"section_number":"58.1-1010","catch_line":"Sale of unstamped cigarettes by wholesale dealers; penalty","url":"\/58.1-1010\/","token":"58.1\/I\/10\/1\/58.1-1010","metadata":false},{"id":71635,"structure_id":13519,"section_number":"58.1-1011","catch_line":"Qualification for permit to affix Virginia revenue stamps; penalty","url":"\/58.1-1011\/","token":"58.1\/I\/10\/1\/58.1-1011","metadata":false},{"id":65159,"structure_id":13519,"section_number":"58.1-1012","catch_line":"Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes","url":"\/58.1-1012\/","token":"58.1\/I\/10\/1\/58.1-1012","metadata":false},{"id":69266,"structure_id":13519,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","url":"\/58.1-1013\/","token":"58.1\/I\/10\/1\/58.1-1013","metadata":false},{"id":84078,"structure_id":13519,"section_number":"58.1-1014","catch_line":"Repealed","url":"\/58.1-1014\/","token":"58.1\/I\/10\/1\/58.1-1014","metadata":false},{"id":75931,"structure_id":13519,"section_number":"58.1-1015","catch_line":"Removal, reuse, unauthorized sale, etc., of stamps; 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":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},"next_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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1003\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1962, chapter 473; in 1980, chapter 633; in 1984, chapter 675; in 2004, chapter 1029<\/a>; in 2005, chapter 28<\/a>; in 2006, chapters 64<\/a>, 229<\/a>, and 768<\/a>; in 2010, chapter 701<\/a>; in 2013, chapter 381<\/a>.<\/p>","references":[{"id":79929,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","order_by":null,"url":"\/58.1-1008\/"}],"refers_to":[{"id":73778,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","order_by":null,"url":"\/32.1-366\/"},{"id":59885,"section_number":"58.1-1003.1","catch_line":"Bad debt; deduction; definition","order_by":null,"url":"\/58.1-1003.1\/"},{"id":81469,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","order_by":null,"url":"\/58.1-1003.2\/"}],"permalink":{"id":252155,"object_type":"law","relational_id":87038,"identifier":"58.1-1003","token":"58.1\/I\/10\/1\/58.1-1003","url":"\/58.1-1003\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1003\/","token":"58.1\/I\/10\/1\/58.1-1003","dublin_core":{"Title":"How paid; affixing of stamps; records of stamping agents; civil penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1003","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as otherwise specifically provided pursuant to § 58.1-1003.2<\/a>, the taxes imposed by this chapter shall be paid by affixing stamps<\/span> equaling the amount of the tax in the manner set forth. The stamps<\/span> shall be affixed to each individual package, bag, box or can in such a manner that their removal will require continued application of water or steam. Every stamping agent<\/span> in the Commonwealth shall affix to any unstamped cigarettes<\/span> the requisite denominations and amount of stamp or stamps<\/span> that represent the proper tax levied by this chapter prior to shipping to other wholesale dealers<\/span> or retail outlets. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every wholesale dealer<\/span> shall at the time of shipping or delivering any cigarettes<\/span> make and retain a true duplicate invoice of the same which shall show full and complete details of the sale or delivery of the taxable article. All stamping agents<\/span> shall also keep a record of purchases of all cigarettes<\/span>, and retain all books, records, and memoranda pertaining to the purchase and sale of such cigarettes<\/span> for a period of five years, and such records shall be subject to examination by the Department<\/span> upon request. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Every stamping agent<\/span> shall be required to file a report between the first and twentieth of each month, covering all revenue stamps<\/span> the stamping agent<\/span> affixed to cigarettes<\/span> during the preceding month. The report shall (i) list all brands of cigarettes<\/span> to which the Virginia revenue stamp was affixed and the quantity, measured in packs<\/span>, of all such brands to which the Virginia revenue stamp was affixed; (ii) list the name and address of both the manufacturer<\/span> of the cigarettes<\/span> and the entity from which the cigarettes<\/span> were obtained; and (iii) include the required documentation for and detail the amount and source of any bad debt deductions being taken pursuant to § 58.1-1003.1<\/a>. The Department<\/span> may allow such reports to be filed electronically. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> 1. For the purpose of compensating stamping agents<\/span> for accounting for the tax imposed under this article on roll-your-own<\/span> tobacco, such stamping agents<\/span> shall be allowed when filing a monthly return and paying the tax to deduct 2 percent of the tax otherwise due if the amount due was not delinquent at the time of payment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The Tax Commissioner<\/span> shall prepare for each fiscal year an estimate of the total amount of all discounts allowed to stamping agents<\/span> pursuant to this subsection and such amount shall be taken into consideration in preparing the official estimate of the total revenues to be collected during the fiscal year by the Virginia Health Care Fund established under § 32.1-366<\/a>. Any reduction in funding available for programs financed by the Virginia Health Care Fund as a result of such discounts shall be made up by the general fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Any stamping agent<\/span> who fails or refuses to comply with any of the above provisions shall have such agent’s permit to affix revenue stamps<\/span> revoked by the Commissioner. Additionally, a stamping agent<\/span> may be subject to a civil penalty<\/span> of $500 for each day after the due date that an agent fails or refuses to file a report required under subsection C. The penalty<\/span> shall be assessed and collected by the Department<\/span> as other taxes are collected. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW PAID; AFFIXING OF STAMPS; RECORDS OF STAMPING AGENTS; CIVIL PENALTIES (\u00a7\n58.1-1003)\n\nA. Except as otherwise specifically provided pursuant to § 58.1-1003.2, the\ntaxes imposed by this chapter shall be paid by affixing stamps equaling the\namount of the tax in the manner set forth. The stamps shall be affixed to each\nindividual package, bag, box or can in such a manner that their removal will\nrequire continued application of water or steam. Every stamping agent in the\nCommonwealth shall affix to any unstamped cigarettes the requisite denominations\nand amount of stamp or stamps that represent the proper tax levied by this\nchapter prior to shipping to other wholesale dealers or retail outlets.\n\nB. Every wholesale dealer shall at the time of shipping or delivering any\ncigarettes make and retain a true duplicate invoice of the same which shall show\nfull and complete details of the sale or delivery of the taxable article. All\nstamping agents shall also keep a record of purchases of all cigarettes, and\nretain all books, records, and memoranda pertaining to the purchase and sale of\nsuch cigarettes for a period of five years, and such records shall be subject to\nexamination by the Department upon request.\n\nC. Every stamping agent shall be required to file a report between the first and\ntwentieth of each month, covering all revenue stamps the stamping agent affixed\nto cigarettes during the preceding month. The report shall (i) list all brands\nof cigarettes to which the Virginia revenue stamp was affixed and the quantity,\nmeasured in packs, of all such brands to which the Virginia revenue stamp was\naffixed; (ii) list the name and address of both the manufacturer of the\ncigarettes and the entity from which the cigarettes were obtained; and (iii)\ninclude the required documentation for and detail the amount and source of any\nbad debt deductions being taken pursuant to § 58.1-1003.1. The Department\nmay allow such reports to be filed electronically.\n\nD. 1. For the purpose of compensating stamping agents for accounting for the tax\nimposed under this article on roll-your-own tobacco, such stamping agents shall\nbe allowed when filing a monthly return and paying the tax to deduct 2 percent\nof the tax otherwise due if the amount due was not delinquent at the time of\npayment.\n\n 2. The Tax Commissioner shall prepare for each fiscal year an estimate of the\n total amount of all discounts allowed to stamping agents pursuant to this\n subsection and such amount shall be taken into consideration in preparing the\n official estimate of the total revenues to be collected during the fiscal year\n by the Virginia Health Care Fund established under § 32.1-366. Any\n reduction in funding available for programs financed by the Virginia Health\n Care Fund as a result of such discounts shall be made up by the general fund.\n\nE. Any stamping agent who fails or refuses to comply with any of the above\nprovisions shall have such agent’s permit to affix revenue stamps revoked\nby the Commissioner. Additionally, a stamping agent may be subject to a civil\npenalty of $500 for each day after the due date that an agent fails or refuses\nto file a report required under subsection C. The penalty shall be assessed and\ncollected by the Department as other taxes are collected.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-757.1, 58-757.2; 1960, c. 392, \u00a7\u00a7 1, 2; 1962, c.\n473; 1980, c. 633; 1984, c. 675; 2004, c. 1029; 2005, c. 28; 2006, cc. 64, 229,\n768; 2010, c. 701; 2013, c. 381.","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}}