{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1011.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1011.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1011.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1011.html"}],"law_id":71635,"edition_id":1,"section_id":71635,"structure_id":13519,"section_number":"58.1-1011","catch_line":"Qualification for permit to affix Virginia revenue stamps; penalty","history":"Code 1950, \u00a7 58-757.10; 1960, c. 392, \u00a7 10; 1984, c. 675; 2004, c. 1029; 2005, c. 28; 2016, cc. 227, 344.","full_text":"A\n\nOnly manufacturers, wholesale dealers and retail dealers may be permitted as stamping agents. It shall be unlawful for any person to purchase, possess or affix Virginia revenue stamps without first obtaining a permit to do so from the Department. Every manufacturer, wholesale dealer or retail dealer who desires to qualify as a stamping agent with the Department shall make application to the Department on forms prescribed for this purpose, which shall be supplied upon request. The application forms will require such information relative to the nature of business engaged in by the applicant as the Department deems necessary to the qualifying of the applicant as a stamping agent. The Department shall conduct a background investigation, to include a Virginia Criminal History Records search, and fingerprints of the applicant, or its responsible principals, managers, and other persons engaged in handling and stamping cigarettes at the licensable locations, that shall be submitted to the Federal Bureau of Investigation if the Department determines a National Criminal Records search is necessary, on applicants for licensure as cigarette tax stamping agents. The Department may refuse to issue a stamping permit or may suspend, revoke or refuse to renew a stamping permit issued to any person, partnership, corporation, limited liability company or business trust, if it determines that any principal, manager, or other persons engaged in handling and stamping cigarettes at the licensable location of the applicant has been (i) found guilty of any fraud or misrepresentation in any connection, (ii) convicted of robbery, extortion, burglary, larceny, embezzlement, fraudulent conversion, gambling, perjury, bribery, treason, or racketeering, or (iii) convicted of a felony. Anyone who knowingly and willfully falsifies, conceals or misrepresents a material fact or knowingly and willfully makes a false, fictitious or fraudulent statement or representation in any application for a stamping permit to the Department is guilty of a Class 1 misdemeanor. The Department may establish an application or renewal fee not to exceed $750 to be retained by the Department to be applied to the administrative and other costs of processing stamping agent applications, conducting background investigations and issuing stamping permits. Any application or renewal fees collected pursuant to this section in excess of such costs as of June 30 in even-numbered years shall be reported to the State Treasurer and deposited into the state treasury. If the Department after review of his application believes the manufacturer, wholesale dealer or retail dealer is qualified, the Department shall issue to the applicant a permit qualifying him as a stamping agent, as defined in this chapter, and he shall be allowed the discount on purchases of Virginia revenue stamps as set out herein for stamping agents purchasing stamps for their individual use. Such stamping agent shall be authorized to affix Virginia revenue stamps, and in addition, if the applicant qualifies as a wholesale dealer, that shall be so noted on the permit issued by the Department. Permits issued pursuant to this section shall be valid for a period of three years from the date of issue unless revoked by the Department in the manner provided herein. The Department shall not sell Virginia revenue stamps to any person or entity unless and until the Department has issued that person or entity a permit to affix Virginia revenue stamps. The Department may promulgate regulations governing the issuance, suspension and revocation of stamping agent permits. The Department may at any time revoke the permit issued to any stamping agent as herein provided who is not in compliance with any of the provisions of this chapter or any of the rules of the Department adopted and promulgated under authority of this chapter.B\n\nThe Department shall compile and maintain a list of licensed cigarette stamping agents. The list shall be updated monthly and shall be available upon request to any federal, state, or local law-enforcement agency.","order_by":null,"text":{"0":{"id":258154,"text":"Only manufacturers, wholesale dealers and retail dealers may be permitted as stamping agents. It shall be unlawful for any person to purchase, possess or affix Virginia revenue stamps without first obtaining a permit to do so from the Department. Every manufacturer, wholesale dealer or retail dealer who desires to qualify as a stamping agent with the Department shall make application to the Department on forms prescribed for this purpose, which shall be supplied upon request. The application forms will require such information relative to the nature of business engaged in by the applicant as the Department deems necessary to the qualifying of the applicant as a stamping agent. The Department shall conduct a background investigation, to include a Virginia Criminal History Records search, and fingerprints of the applicant, or its responsible principals, managers, and other persons engaged in handling and stamping cigarettes at the licensable locations, that shall be submitted to the Federal Bureau of Investigation if the Department determines a National Criminal Records search is necessary, on applicants for licensure as cigarette tax stamping agents. The Department may refuse to issue a stamping permit or may suspend, revoke or refuse to renew a stamping permit issued to any person, partnership, corporation, limited liability company or business trust, if it determines that any principal, manager, or other persons engaged in handling and stamping cigarettes at the licensable location of the applicant has been (i) found guilty of any fraud or misrepresentation in any connection, (ii) convicted of robbery, extortion, burglary, larceny, embezzlement, fraudulent conversion, gambling, perjury, bribery, treason, or racketeering, or (iii) convicted of a felony. Anyone who knowingly and willfully falsifies, conceals or misrepresents a material fact or knowingly and willfully makes a false, fictitious or fraudulent statement or representation in any application for a stamping permit to the Department is guilty of a Class 1 misdemeanor. The Department may establish an application or renewal fee not to exceed $750 to be retained by the Department to be applied to the administrative and other costs of processing stamping agent applications, conducting background investigations and issuing stamping permits. Any application or renewal fees collected pursuant to this section in excess of such costs as of June 30 in even-numbered years shall be reported to the State Treasurer and deposited into the state treasury. If the Department after review of his application believes the manufacturer, wholesale dealer or retail dealer is qualified, the Department shall issue to the applicant a permit qualifying him as a stamping agent, as defined in this chapter, and he shall be allowed the discount on purchases of Virginia revenue stamps as set out herein for stamping agents purchasing stamps for their individual use. Such stamping agent shall be authorized to affix Virginia revenue stamps, and in addition, if the applicant qualifies as a wholesale dealer, that shall be so noted on the permit issued by the Department. Permits issued pursuant to this section shall be valid for a period of three years from the date of issue unless revoked by the Department in the manner provided herein. The Department shall not sell Virginia revenue stamps to any person or entity unless and until the Department has issued that person or entity a permit to affix Virginia revenue stamps. The Department may promulgate regulations governing the issuance, suspension and revocation of stamping agent permits. The Department may at any time revoke the permit issued to any stamping agent as herein provided who is not in compliance with any of the provisions of this chapter or any of the rules of the Department adopted and promulgated under authority of this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":258155,"text":"The Department shall compile and maintain a list of licensed cigarette stamping agents. The list shall be updated monthly and shall be available upon request to any federal, state, or local law-enforcement agency.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1011\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1984, chapter 675; in 2004, chapter 1029<\/a>; in 2005, chapter 28<\/a>; in 2016, chapters 227<\/a> and 344<\/a>.<\/p>","references":[{"id":66660,"section_number":"18.2-246.6","catch_line":"Definitions","order_by":null,"url":"\/18.2-246.6\/"},{"id":80628,"section_number":"3.2-4204","catch_line":"Definitions","order_by":null,"url":"\/3.2-4204\/"},{"id":85003,"section_number":"58.1-1009","catch_line":"Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty","order_by":null,"url":"\/58.1-1009\/"},{"id":74606,"section_number":"58.1-1010","catch_line":"Sale of unstamped cigarettes by wholesale dealers; penalty","order_by":null,"url":"\/58.1-1010\/"},{"id":65159,"section_number":"58.1-1012","catch_line":"Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes","order_by":null,"url":"\/58.1-1012\/"},{"id":61506,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","order_by":null,"url":"\/58.1-1017\/"}],"refers_to":false,"permalink":{"id":252203,"object_type":"law","relational_id":71635,"identifier":"58.1-1011","token":"58.1\/I\/10\/1\/58.1-1011","url":"\/58.1-1011\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1011\/","token":"58.1\/I\/10\/1\/58.1-1011","dublin_core":{"Title":"Qualification for permit to affix Virginia revenue stamps; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1011","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Only manufacturers<\/span>, wholesale dealers<\/span> and retail dealers<\/span> may be permitted as stamping agents<\/span>. It shall be unlawful for any person to purchase, possess or affix Virginia revenue stamps<\/span> without first obtaining a permit to do so from the Department<\/span>. Every manufacturer<\/span>, wholesale dealer<\/span> or retail dealer<\/span> who desires to qualify as a stamping agent<\/span> with the Department<\/span> shall make application to the Department<\/span> on forms prescribed for this purpose, which shall be supplied upon request. The application forms will require such information relative to the nature of business engaged in by the applicant as the Department<\/span> deems necessary to the qualifying of the applicant as a stamping agent<\/span>. The Department<\/span> shall conduct a background investigation, to include a Virginia Criminal History Records search, and fingerprints of the applicant, or its responsible principals, managers, and other persons engaged in handling and stamping cigarettes<\/span> at the licensable locations, that shall be submitted to the Federal Bureau of Investigation if the Department<\/span> determines a National Criminal Records search is necessary, on applicants for licensure as cigarette<\/span> tax stamping agents<\/span>. The Department<\/span> may refuse to issue<\/span> a stamping permit or may suspend, revoke or refuse to renew a stamping permit issued to any person, partnership, corporation, limited liability company or business trust, if it determines that any principal, manager, or other persons engaged in handling and stamping cigarettes<\/span> at the licensable location of the applicant has been (i) found guilty of any fraud<\/span> or misrepresentation in any connection, (ii) convicted of robbery<\/span>, extortion, burglary<\/span>, larceny<\/span>, embezzlement<\/span>, fraudulent conversion, gambling, perjury<\/span>, bribery, treason, or racketeering, or (iii) convicted of a felony<\/span>. Anyone who knowingly and willfully falsifies, conceals or misrepresents a material<\/span> fact<\/span> or knowingly and willfully makes a false, fictitious or fraudulent statement or representation in any application for a stamping permit to the Department<\/span> is guilty of a Class 1 misdemeanor<\/span>. The Department<\/span> may establish an application or renewal fee not to exceed $750 to be retained by the Department<\/span> to be applied to the administrative and other costs of processing stamping agent<\/span> applications, conducting background investigations and issuing stamping permits. Any application or renewal fees collected pursuant to this section in excess of such costs as of June 30 in even-numbered years shall be reported to the State Treasurer and deposited into the state treasury. If the Department<\/span> after review of his application believes the manufacturer<\/span>, wholesale dealer<\/span> or retail dealer<\/span> is qualified, the Department<\/span> shall issue<\/span> to the applicant a permit qualifying him as a stamping agent<\/span>, as defined in this chapter, and he shall be allowed the discount on purchases of Virginia revenue stamps<\/span> as set out herein for stamping agents<\/span> purchasing stamps<\/span> for their individual use<\/span>. Such stamping agent<\/span> shall be authorized to affix Virginia revenue stamps<\/span>, and in addition, if the applicant qualifies as a wholesale dealer<\/span>, that shall be so noted on the permit issued by the Department<\/span>. Permits issued pursuant to this section shall be valid for a period of three years from the date of issue<\/span> unless revoked by the Department<\/span> in the manner provided herein. The Department<\/span> shall not sell Virginia revenue stamps<\/span> to any person or entity unless and until the Department<\/span> has issued that person or entity a permit to affix Virginia revenue stamps<\/span>. The Department<\/span> may promulgate regulations governing the issuance, suspension and revocation<\/span> of stamping agent<\/span> permits. The Department<\/span> may at any time revoke the permit issued to any stamping agent<\/span> as herein provided who is not in compliance with any of the provisions of this chapter or any of the rules of the Department<\/span> adopted and promulgated under authority of this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Department<\/span> shall compile and maintain a list of licensed cigarette<\/span> stamping agents<\/span>. The list shall be updated monthly and shall be available upon request to any federal, state, or local law<\/span>-enforcement agency. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nQUALIFICATION FOR PERMIT TO AFFIX VIRGINIA REVENUE STAMPS; PENALTY (\u00a7\n58.1-1011)\n\nA. Only manufacturers, wholesale dealers and retail dealers may be permitted as\nstamping agents. It shall be unlawful for any person to purchase, possess or\naffix Virginia revenue stamps without first obtaining a permit to do so from the\nDepartment. Every manufacturer, wholesale dealer or retail dealer who desires to\nqualify as a stamping agent with the Department shall make application to the\nDepartment on forms prescribed for this purpose, which shall be supplied upon\nrequest. The application forms will require such information relative to the\nnature of business engaged in by the applicant as the Department deems necessary\nto the qualifying of the applicant as a stamping agent. The Department shall\nconduct a background investigation, to include a Virginia Criminal History\nRecords search, and fingerprints of the applicant, or its responsible\nprincipals, managers, and other persons engaged in handling and stamping\ncigarettes at the licensable locations, that shall be submitted to the Federal\nBureau of Investigation if the Department determines a National Criminal Records\nsearch is necessary, on applicants for licensure as cigarette tax stamping\nagents. The Department may refuse to issue a stamping permit or may suspend,\nrevoke or refuse to renew a stamping permit issued to any person, partnership,\ncorporation, limited liability company or business trust, if it determines that\nany principal, manager, or other persons engaged in handling and stamping\ncigarettes at the licensable location of the applicant has been (i) found guilty\nof any fraud or misrepresentation in any connection, (ii) convicted of robbery,\nextortion, burglary, larceny, embezzlement, fraudulent conversion, gambling,\nperjury, bribery, treason, or racketeering, or (iii) convicted of a felony.\nAnyone who knowingly and willfully falsifies, conceals or misrepresents a\nmaterial fact or knowingly and willfully makes a false, fictitious or fraudulent\nstatement or representation in any application for a stamping permit to the\nDepartment is guilty of a Class 1 misdemeanor. The Department may establish an\napplication or renewal fee not to exceed $750 to be retained by the Department\nto be applied to the administrative and other costs of processing stamping agent\napplications, conducting background investigations and issuing stamping permits.\nAny application or renewal fees collected pursuant to this section in excess of\nsuch costs as of June 30 in even-numbered years shall be reported to the State\nTreasurer and deposited into the state treasury. If the Department after review\nof his application believes the manufacturer, wholesale dealer or retail dealer\nis qualified, the Department shall issue to the applicant a permit qualifying\nhim as a stamping agent, as defined in this chapter, and he shall be allowed the\ndiscount on purchases of Virginia revenue stamps as set out herein for stamping\nagents purchasing stamps for their individual use. Such stamping agent shall be\nauthorized to affix Virginia revenue stamps, and in addition, if the applicant\nqualifies as a wholesale dealer, that shall be so noted on the permit issued by\nthe Department. Permits issued pursuant to this section shall be valid for a\nperiod of three years from the date of issue unless revoked by the Department in\nthe manner provided herein. The Department shall not sell Virginia revenue\nstamps to any person or entity unless and until the Department has issued that\nperson or entity a permit to affix Virginia revenue stamps. The Department may\npromulgate regulations governing the issuance, suspension and revocation of\nstamping agent permits. The Department may at any time revoke the permit issued\nto any stamping agent as herein provided who is not in compliance with any of\nthe provisions of this chapter or any of the rules of the Department adopted and\npromulgated under authority of this chapter.\n\nB. The Department shall compile and maintain a list of licensed cigarette\nstamping agents. The list shall be updated monthly and shall be available upon\nrequest to any federal, state, or local law-enforcement agency.\n\nHISTORY: Code 1950, \u00a7 58-757.10; 1960, c. 392, \u00a7 10; 1984, c. 675; 2004, c.\n1029; 2005, c. 28; 2016, cc. 227, 344.","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}}