{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1031.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1031.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1031.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1031.html"}],"law_id":79972,"edition_id":1,"section_id":79972,"structure_id":14321,"section_number":"58.1-1031","catch_line":"Definitions","history":"2000, cc. 880, 901.","full_text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (i) of this definition.\n\t\t“Department” means the Department of Taxation.\n\t\t“Importer” means the same as that term is defined in 26 U.S.C. \u00a7 5702 (k).\n\t\t“Package” means the same as that term is defined in 15 U.S.C. \u00a7 1332 (4).","order_by":null,"text":{"0":{"id":286412,"text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (i) of this definition.\n\t\t“Department” means the Department of Taxation.\n\t\t“Importer” means the same as that term is defined in 26 U.S.C. \u00a7 5702 (k).\n\t\t“Package” means the same as that term is defined in 15 U.S.C. \u00a7 1332 (4).","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14321,"edition_id":1,"name":"Enforcement of Illegal Sale or Distribution of Cigarettes Act","identifier":"10.1","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:44","date_modified":"2026-06-26 03:47:44","permalink":{"id":252341,"object_type":"structure","relational_id":14321,"identifier":"10.1","token":"58.1\/I\/10.1","url":"\/58.1\/I\/10.1\/","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":79972,"structure_id":14321,"section_number":"58.1-1031","catch_line":"Definitions","url":"\/58.1-1031\/","token":"58.1\/I\/10.1\/58.1-1031","metadata":false},{"id":70587,"structure_id":14321,"section_number":"58.1-1032","catch_line":"Applicability","url":"\/58.1-1032\/","token":"58.1\/I\/10.1\/58.1-1032","metadata":false},{"id":81438,"structure_id":14321,"section_number":"58.1-1033","catch_line":"Prohibited acts","url":"\/58.1-1033\/","token":"58.1\/I\/10.1\/58.1-1033","metadata":false},{"id":55618,"structure_id":14321,"section_number":"58.1-1034","catch_line":"Records to be kept; filing with Department","url":"\/58.1-1034\/","token":"58.1\/I\/10.1\/58.1-1034","metadata":false},{"id":62154,"structure_id":14321,"section_number":"58.1-1035","catch_line":"Revocation or suspension of permit by Department; civil penalties; sharing of information","url":"\/58.1-1035\/","token":"58.1\/I\/10.1\/58.1-1035","metadata":false},{"id":70023,"structure_id":14321,"section_number":"58.1-1036","catch_line":"Other penalties for violation; civil actions","url":"\/58.1-1036\/","token":"58.1\/I\/10.1\/58.1-1036","metadata":false},{"id":83016,"structure_id":14321,"section_number":"58.1-1037","catch_line":"Seizure","url":"\/58.1-1037\/","token":"58.1\/I\/10.1\/58.1-1037","metadata":false}],"next_section":{"id":70587,"structure_id":14321,"section_number":"58.1-1032","catch_line":"Applicability","url":"\/58.1-1032\/","token":"58.1\/I\/10.1\/58.1-1032","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1031\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 880<\/a> and 901<\/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":71239,"section_number":"58.1-439.12:01","catch_line":"Credit for cigarettes manufactured and exported","order_by":null,"url":"\/58.1-439.12_01\/"},{"id":55956,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","order_by":null,"url":"\/58.1-623.2\/"},{"id":82977,"section_number":"59.1-200","catch_line":"Prohibited practices","order_by":null,"url":"\/59.1-200\/"},{"id":64906,"section_number":"9.1-209","catch_line":"Definitions","order_by":null,"url":"\/9.1-209\/"}],"refers_to":false,"permalink":{"id":252343,"object_type":"law","relational_id":79972,"identifier":"58.1-1031","token":"58.1\/I\/10.1\/58.1-1031","url":"\/58.1-1031\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1031\/","token":"58.1\/I\/10.1\/58.1-1031","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1031","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires a different meaning:\n\t\t“Cigarette<\/span>” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, which, because of its appearance<\/span>, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette<\/span>; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance<\/span>, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette<\/span> described in clause (i) of this definition.\n\t\t“Department<\/span>” means the Department<\/span> of Taxation.\n\t\t“Importer<\/span>” means the same as that term is defined in 26 U.S.C. \u00a7 5702 (k).\n\t\t“Package<\/span>” means the same as that term is defined in 15 U.S.C. \u00a7 1332 (4).<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1031)\n\nAs used in this chapter, unless the context requires a different meaning:\n\t\t“Cigarette” means any product that contains nicotine, is intended\nto be burned or heated under ordinary conditions of use, and consists of or\ncontains (i) any roll of tobacco wrapped in paper or in any substance not\ncontaining tobacco; (ii) tobacco, in any form, that is functional in the\nproduct, which, because of its appearance, the type of tobacco used in the\nfiller, or its packaging and labeling, is likely to be offered to, or purchased\nby, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any\nsubstance containing tobacco which, because of its appearance, the type of\ntobacco used in the filler, or its packaging and labeling, is likely to be\noffered to, or purchased by, consumers as a cigarette described in clause (i) of\nthis definition.\n\t\t“Department” means the Department of Taxation.\n\t\t“Importer” means the same as that term is defined in 26 U.S.C. \u00a7\n5702 (k).\n\t\t“Package” means the same as that term is defined in 15 U.S.C. \u00a7\n1332 (4).\n\nHISTORY: 2000, cc. 880, 901.","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}}