{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1021.03.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1021.03.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1021.03.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1021.03.html"}],"law_id":85071,"edition_id":1,"section_id":85071,"structure_id":14718,"section_number":"58.1-1021.03","catch_line":"Monthly return and payments of tax","history":"2004, Sp. Sess. I, c. 3; 2005, cc. 71, 925; 2010, cc. 191, 804.","full_text":"A\n\nEvery distributor subject to the tax imposed under this article shall file a monthly return no later than the twentieth of each month on a form prescribed by the Department, covering the purchase of tobacco products by such distributor during the preceding month, for which tax is imposed pursuant to subsection A of § 58.1-1021.02, during the preceding month. Each return shall show the quantity and manufacturer’s sales price of each tobacco product (i) brought, or caused to be brought, into the Commonwealth for sale; and (ii) made, manufactured, or fabricated in the Commonwealth for sale in the Commonwealth during the preceding calendar month. Every licensed distributor outside the Commonwealth shall in a like manner file a return showing the quantity and manufacturer’s sales price of each tobacco product shipped or transported to retailers in the Commonwealth to be sold by those retailers, during the preceding calendar month. The return shall be made on forms furnished or prescribed by the Department and shall contain or be accompanied by such further information as the Department shall require. The distributor, at the time of filing the return, shall pay to the Department the tax imposed under subsection A of § 58.1-1021.02 for each such package of tobacco product purchased in the preceding month on which tax is due.B\n\nFor the purpose of compensating dealers for accounting for the tax imposed under this article, a retail dealer or wholesale dealer shall be allowed when filing a monthly return and paying the tax to deduct two percent of the tax otherwise due if the amount due was not delinquent at the time of payment.\n\t\t\tThe Tax Commissioner shall prepare for each fiscal year an estimate of the total amount of all discounts allowed to retail or wholesale dealers 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.","order_by":null,"text":{"0":{"id":304888,"text":"Every distributor subject to the tax imposed under this article shall file a monthly return no later than the twentieth of each month on a form prescribed by the Department, covering the purchase of tobacco products by such distributor during the preceding month, for which tax is imposed pursuant to subsection A of § 58.1-1021.02, during the preceding month. Each return shall show the quantity and manufacturer’s sales price of each tobacco product (i) brought, or caused to be brought, into the Commonwealth for sale; and (ii) made, manufactured, or fabricated in the Commonwealth for sale in the Commonwealth during the preceding calendar month. Every licensed distributor outside the Commonwealth shall in a like manner file a return showing the quantity and manufacturer’s sales price of each tobacco product shipped or transported to retailers in the Commonwealth to be sold by those retailers, during the preceding calendar month. The return shall be made on forms furnished or prescribed by the Department and shall contain or be accompanied by such further information as the Department shall require. The distributor, at the time of filing the return, shall pay to the Department the tax imposed under subsection A of § 58.1-1021.02 for each such package of tobacco product purchased in the preceding month on which tax is due.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":304889,"text":"For the purpose of compensating dealers for accounting for the tax imposed under this article, a retail dealer or wholesale dealer shall be allowed when filing a monthly return and paying the tax to deduct two percent of the tax otherwise due if the amount due was not delinquent at the time of payment.\n\t\t\tThe Tax Commissioner shall prepare for each fiscal year an estimate of the total amount of all discounts allowed to retail or wholesale dealers 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":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14718,"edition_id":1,"name":"Tobacco Products Tax","identifier":"2.1","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:49:31","date_modified":"2026-06-26 03:49:31","permalink":{"id":252265,"object_type":"structure","relational_id":14718,"identifier":"2.1","token":"58.1\/I\/10\/2.1","url":"\/58.1\/I\/10\/2.1\/","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":73675,"structure_id":14718,"section_number":"58.1-1021.01","catch_line":"Definitions","url":"\/58.1-1021.01\/","token":"58.1\/I\/10\/2.1\/58.1-1021.01","metadata":false},{"id":77407,"structure_id":14718,"section_number":"58.1-1021.02","catch_line":"Tax on tobacco products and liquid nicotine","url":"\/58.1-1021.02\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02","metadata":false},{"id":73926,"structure_id":14718,"section_number":"58.1-1021.02:1","catch_line":"Reports by manufacturers of tobacco products","url":"\/58.1-1021.02_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_1","metadata":false},{"id":69677,"structure_id":14718,"section_number":"58.1-1021.02:2","catch_line":"Records to be kept and reports by remote retail sellers of cigars and pipe tobacco","url":"\/58.1-1021.02_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_2","metadata":false},{"id":85071,"structure_id":14718,"section_number":"58.1-1021.03","catch_line":"Monthly return and payments of tax","url":"\/58.1-1021.03\/","token":"58.1\/I\/10\/2.1\/58.1-1021.03","metadata":false},{"id":82424,"structure_id":14718,"section_number":"58.1-1021.04","catch_line":"Failure to file return; fraudulent return; penalties; interest; overpayment of tax","url":"\/58.1-1021.04\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04","metadata":false},{"id":69459,"structure_id":14718,"section_number":"58.1-1021.04:1","catch_line":"Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties","url":"\/58.1-1021.04_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_1","metadata":false},{"id":84881,"structure_id":14718,"section_number":"58.1-1021.04:2","catch_line":"Certain records required of distributor; access to premises","url":"\/58.1-1021.04_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_2","metadata":false},{"id":66520,"structure_id":14718,"section_number":"58.1-1021.04:3","catch_line":"Unlawful importation, transportation, or possession of tobacco products; civil penalty","url":"\/58.1-1021.04_3\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_3","metadata":false},{"id":66149,"structure_id":14718,"section_number":"58.1-1021.04:4","catch_line":"Purchase of tobacco products for resale","url":"\/58.1-1021.04_4\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_4","metadata":false},{"id":83603,"structure_id":14718,"section_number":"58.1-1021.04:5","catch_line":"Tax Commissioner to establish guidelines and rules","url":"\/58.1-1021.04_5\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_5","metadata":false},{"id":72156,"structure_id":14718,"section_number":"58.1-1021.05","catch_line":"Use of revenues","url":"\/58.1-1021.05\/","token":"58.1\/I\/10\/2.1\/58.1-1021.05","metadata":false},{"id":82919,"structure_id":14718,"section_number":"58.1-1021.06","catch_line":"Delivery sales of liquid nicotine and nicotine vapor products","url":"\/58.1-1021.06\/","token":"58.1\/I\/10\/2.1\/58.1-1021.06","metadata":false},{"id":56399,"structure_id":14718,"section_number":"58.1-1021.07","catch_line":"Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors","url":"\/58.1-1021.07\/","token":"58.1\/I\/10\/2.1\/58.1-1021.07","metadata":false},{"id":79268,"structure_id":14718,"section_number":"58.1-1021.08","catch_line":"General requirements for liquid nicotine and nicotine vapor products sales and resale","url":"\/58.1-1021.08\/","token":"58.1\/I\/10\/2.1\/58.1-1021.08","metadata":false},{"id":58980,"structure_id":14718,"section_number":"58.1-1021.09","catch_line":"Safety requirements for liquid nicotine and nicotine vapor products","url":"\/58.1-1021.09\/","token":"58.1\/I\/10\/2.1\/58.1-1021.09","metadata":false}],"previous_section":{"id":69677,"structure_id":14718,"section_number":"58.1-1021.02:2","catch_line":"Records to be kept and reports by remote retail sellers of cigars and pipe tobacco","url":"\/58.1-1021.02_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_2","metadata":false},"next_section":{"id":82424,"structure_id":14718,"section_number":"58.1-1021.04","catch_line":"Failure to file return; fraudulent return; penalties; interest; overpayment of tax","url":"\/58.1-1021.04\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1021.03\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 2005, chapters 71<\/a> and 925<\/a>; in 2010, chapters 191<\/a> and 804<\/a>.<\/p>","references":false,"refers_to":[{"id":73778,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","order_by":null,"url":"\/32.1-366\/"},{"id":77407,"section_number":"58.1-1021.02","catch_line":"Tax on tobacco products and liquid nicotine","order_by":null,"url":"\/58.1-1021.02\/"}],"permalink":{"id":252283,"object_type":"law","relational_id":85071,"identifier":"58.1-1021.03","token":"58.1\/I\/10\/2.1\/58.1-1021.03","url":"\/58.1-1021.03\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1021.03\/","token":"58.1\/I\/10\/2.1\/58.1-1021.03","dublin_core":{"Title":"Monthly return and payments of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1021.03","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every distributor<\/span> subject to the tax imposed under this article shall file a monthly return no later than the twentieth of each month on a form prescribed by the Department<\/span>, covering the purchase of tobacco products<\/span><\/span> by such distributor<\/span> during the preceding month, for which tax is imposed pursuant to subsection A of § 58.1-1021.02<\/a>, during the preceding month. Each return shall show the quantity and manufacturer<\/span>’s sales price of each tobacco product<\/span> (i) brought, or caused to be brought, into the Commonwealth for sale; and (ii) made, manufactured, or fabricated in the Commonwealth for sale in the Commonwealth during the preceding calendar month. Every licensed distributor<\/span> outside the Commonwealth shall in a like manner file a return showing the quantity and manufacturer<\/span>’s sales price of each tobacco product<\/span> shipped or transported to retailers in the Commonwealth to be sold by those retailers, during the preceding calendar month. The return shall be made on forms furnished or prescribed by the Department<\/span> and shall contain or be accompanied by such further information as the Department<\/span> shall require. The distributor<\/span>, at the time of filing the return, shall pay to the Department<\/span> the tax imposed under subsection A of § 58.1-1021.02<\/a> for each such package of tobacco product<\/span> purchased in the preceding month on which tax is due. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> For the purpose of compensating dealers for accounting for the tax imposed under this article, a retail dealer<\/span> or wholesale dealer<\/span> shall be allowed when filing a monthly return and paying the tax to deduct two percent of the tax otherwise due if the amount due was not delinquent at the time of payment.\n\t\t\tThe Tax Commissioner<\/span> shall prepare for each fiscal year an estimate of the total amount of all discounts allowed to retail or wholesale dealers<\/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>","plain_text":" CODE OF VIRGINIA\n\nMONTHLY RETURN AND PAYMENTS OF TAX (\u00a7 58.1-1021.03)\n\nA. Every distributor subject to the tax imposed under this article shall file a\nmonthly return no later than the twentieth of each month on a form prescribed by\nthe Department, covering the purchase of tobacco products by such distributor\nduring the preceding month, for which tax is imposed pursuant to subsection A of\n§ 58.1-1021.02, during the preceding month. Each return shall show the\nquantity and manufacturer’s sales price of each tobacco product (i)\nbrought, or caused to be brought, into the Commonwealth for sale; and (ii) made,\nmanufactured, or fabricated in the Commonwealth for sale in the Commonwealth\nduring the preceding calendar month. Every licensed distributor outside the\nCommonwealth shall in a like manner file a return showing the quantity and\nmanufacturer’s sales price of each tobacco product shipped or transported\nto retailers in the Commonwealth to be sold by those retailers, during the\npreceding calendar month. The return shall be made on forms furnished or\nprescribed by the Department and shall contain or be accompanied by such further\ninformation as the Department shall require. The distributor, at the time of\nfiling the return, shall pay to the Department the tax imposed under subsection\nA of § 58.1-1021.02 for each such package of tobacco product purchased in\nthe preceding month on which tax is due.\n\nB. For the purpose of compensating dealers for accounting for the tax imposed\nunder this article, a retail dealer or wholesale dealer shall be allowed when\nfiling a monthly return and paying the tax to deduct two percent of the tax\notherwise due if the amount due was not delinquent at the time of payment.\n\t\t\tThe Tax Commissioner shall prepare for each fiscal year an estimate of the\ntotal amount of all discounts allowed to retail or wholesale dealers pursuant to\nthis subsection and such amount shall be taken into consideration in preparing\nthe official estimate of the total revenues to be collected during the fiscal\nyear by the Virginia Health Care Fund established under § 32.1-366. Any\nreduction in funding available for programs financed by the Virginia Health Care\nFund as a result of such discounts shall be made up by the general fund.\n\nHISTORY: 2004, Sp. Sess. I, c. 3; 2005, cc. 71, 925; 2010, cc. 191, 804.","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}}