{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1008.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1008.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1008.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1008.html"}],"law_id":79929,"edition_id":1,"section_id":79929,"structure_id":13519,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","history":"Code 1950, \u00a7\u00a7 58-757.2, 58-757.7; 1960, c. 392, \u00a7\u00a7 2, 7; 1962, c. 473; 1984, c. 675; 1992, c. 763; 2005, c. 28; 2013, c. 381.","full_text":"In addition to the reporting requirements imposed by \u00a7 58.1-1003, every stamping agent qualifying as such with the Department shall be required to file a report between the first and twentieth of each month, covering the purchase or receipt by them of all cigarettes during the preceding month. The report shall give in detail the different kinds and quantities of cigarettes so purchased or received by them during the preceding month. The report shall also list all orders for cigarettes purchased through such wholesale dealer from without this Commonwealth on a drop shipment and consigned direct to the person ordering such cigarettes through such stamping agent. The Department may allow such reports to be filed electronically. If, upon examination of invoices of any stamping agent, such agent is unable to furnish evidence to the Department of sufficient stamp purchases to cover unstamped cigarettes purchased by him, the prima facie presumption shall arise that such cigarettes were sold without the proper stamps affixed thereto in violation of \u00a7 58.1-1003. The Department may impose a penalty of $250, to be assessed and collected by the Department as other taxes are collected, on any stamping agent for each failure or refusal to file the report, or portion thereof, required by this section or by \u00a7 3.2-4209 in the manner and time allowed. The Department may revoke a stamping permit for up to one year if the stamping agent fails to file more than one of the required reports in a timely manner in any calendar year. After such time, the stamping agent must reapply to the Department for a stamping permit. The Department may also impose a penalty, to be assessed and collected by the Department as other taxes are collected, of $250 per pack of cigarettes on any person found to be selling cigarettes in Virginia after his stamping permit has been revoked. Each pack of cigarettes sold shall be considered a separate offense. Where willful intent exists, as defined in \u00a7 58.1-1013, the penalty shall be $2,500 per pack.","order_by":null,"text":{"0":{"id":286265,"text":"In addition to the reporting requirements imposed by \u00a7 58.1-1003, every stamping agent qualifying as such with the Department shall be required to file a report between the first and twentieth of each month, covering the purchase or receipt by them of all cigarettes during the preceding month. The report shall give in detail the different kinds and quantities of cigarettes so purchased or received by them during the preceding month. The report shall also list all orders for cigarettes purchased through such wholesale dealer from without this Commonwealth on a drop shipment and consigned direct to the person ordering such cigarettes through such stamping agent. The Department may allow such reports to be filed electronically. If, upon examination of invoices of any stamping agent, such agent is unable to furnish evidence to the Department of sufficient stamp purchases to cover unstamped cigarettes purchased by him, the prima facie presumption shall arise that such cigarettes were sold without the proper stamps affixed thereto in violation of \u00a7 58.1-1003. The Department may impose a penalty of $250, to be assessed and collected by the Department as other taxes are collected, on any stamping agent for each failure or refusal to file the report, or portion thereof, required by this section or by \u00a7 3.2-4209 in the manner and time allowed. The Department may revoke a stamping permit for up to one year if the stamping agent fails to file more than one of the required reports in a timely manner in any calendar year. After such time, the stamping agent must reapply to the Department for a stamping permit. The Department may also impose a penalty, to be assessed and collected by the Department as other taxes are collected, of $250 per pack of cigarettes on any person found to be selling cigarettes in Virginia after his stamping permit has been revoked. Each pack of cigarettes sold shall be considered a separate offense. Where willful intent exists, as defined in \u00a7 58.1-1013, the penalty shall be $2,500 per pack.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1008\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1984, chapter 675; in 1992, chapter 763; in 2005, chapter 28<\/a>; in 2013, chapter 381<\/a>.<\/p>","references":false,"refers_to":[{"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\/"},{"id":69266,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","order_by":null,"url":"\/58.1-1013\/"}],"permalink":{"id":252183,"object_type":"law","relational_id":79929,"identifier":"58.1-1008","token":"58.1\/I\/10\/1\/58.1-1008","url":"\/58.1-1008\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1008\/","token":"58.1\/I\/10\/1\/58.1-1008","dublin_core":{"Title":"Monthly reports of stamping agents; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1008","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to the reporting requirements imposed by \u00a7 58.1-1003<\/a>, every stamping agent<\/span> qualifying as such with the Department<\/span> shall be required to file a report between the first and twentieth of each month, covering the purchase or receipt by them of all cigarettes<\/span> during the preceding month. The report shall give in detail the different kinds and quantities of cigarettes<\/span> so purchased or received by them during the preceding month. The report shall also list all orders<\/span> for cigarettes<\/span> purchased through such wholesale dealer<\/span> from without this Commonwealth on a drop shipment and consigned direct to the person ordering such cigarettes<\/span> through such stamping agent<\/span>. The Department<\/span> may allow such reports to be filed electronically. If, upon examination of invoices of any stamping agent<\/span>, such agent is unable to furnish evidence<\/span> to the Department<\/span> of sufficient stamp purchases to cover unstamped cigarettes<\/span> purchased by him, the prima facie presumption<\/span> shall arise that such cigarettes<\/span> were sold without the proper stamps<\/span> affixed thereto in violation of \u00a7 58.1-1003<\/a>. The Department<\/span> may impose a penalty<\/span> of $250, to be assessed and collected by the Department<\/span> as other taxes are collected, on any stamping agent<\/span> for each failure or refusal to file the report, or portion thereof, required by this section or by \u00a7 3.2-4209<\/a> in the manner and time allowed. The Department<\/span> may revoke a stamping permit for up to one year if the stamping agent<\/span> fails to file more than one of the required reports in a timely manner in any calendar year. After such time, the stamping agent<\/span> must reapply to the Department<\/span> for a stamping permit. The Department<\/span> may also impose a penalty<\/span>, to be assessed and collected by the Department<\/span> as other taxes are collected, of $250 per pack<\/span> of cigarettes<\/span> on any person found to be selling cigarettes<\/span> in Virginia after his stamping permit has been revoked. Each pack<\/span> of cigarettes<\/span> sold shall be considered a separate offense<\/span>. Where willful intent<\/span> exists, as defined in \u00a7 58.1-1013<\/a>, the penalty<\/span> shall be $2,500 per pack<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMONTHLY REPORTS OF STAMPING AGENTS; PENALTY (\u00a7 58.1-1008)\n\nIn addition to the reporting requirements imposed by \u00a7 58.1-1003, every\nstamping agent qualifying as such with the Department shall be required to file\na report between the first and twentieth of each month, covering the purchase or\nreceipt by them of all cigarettes during the preceding month. The report shall\ngive in detail the different kinds and quantities of cigarettes so purchased or\nreceived by them during the preceding month. The report shall also list all\norders for cigarettes purchased through such wholesale dealer from without this\nCommonwealth on a drop shipment and consigned direct to the person ordering such\ncigarettes through such stamping agent. The Department may allow such reports to\nbe filed electronically. If, upon examination of invoices of any stamping agent,\nsuch agent is unable to furnish evidence to the Department of sufficient stamp\npurchases to cover unstamped cigarettes purchased by him, the prima facie\npresumption shall arise that such cigarettes were sold without the proper stamps\naffixed thereto in violation of \u00a7 58.1-1003. The Department may impose a\npenalty of $250, to be assessed and collected by the Department as other taxes\nare collected, on any stamping agent for each failure or refusal to file the\nreport, or portion thereof, required by this section or by \u00a7 3.2-4209 in the\nmanner and time allowed. The Department may revoke a stamping permit for up to\none year if the stamping agent fails to file more than one of the required\nreports in a timely manner in any calendar year. After such time, the stamping\nagent must reapply to the Department for a stamping permit. The Department may\nalso impose a penalty, to be assessed and collected by the Department as other\ntaxes are collected, of $250 per pack of cigarettes on any person found to be\nselling cigarettes in Virginia after his stamping permit has been revoked. Each\npack of cigarettes sold shall be considered a separate offense. Where willful\nintent exists, as defined in \u00a7 58.1-1013, the penalty shall be $2,500 per pack.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-757.2, 58-757.7; 1960, c. 392, \u00a7\u00a7 2, 7; 1962, c.\n473; 1984, c. 675; 1992, c. 763; 2005, c. 28; 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}}