{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1032.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1032.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1032.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1032.html"}],"law_id":70587,"edition_id":1,"section_id":70587,"structure_id":14321,"section_number":"58.1-1032","catch_line":"Applicability","history":"2000, cc. 880, 901.","full_text":"The provisions of this chapter shall not apply to (i) cigarettes allowed to be imported or brought into the United States for personal use or (ii) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. \u00a7 1555 (b) and any implementing regulations. This section, however, shall apply to cigarettes described in clause (ii) that are brought back into the customs territory for resale within the customs territory.","order_by":null,"text":{"0":{"id":254681,"text":"The provisions of this chapter shall not apply to (i) cigarettes allowed to be imported or brought into the United States for personal use or (ii) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. \u00a7 1555 (b) and any implementing regulations. This section, however, shall apply to cigarettes described in clause (ii) that are brought back into the customs territory for resale within the customs territory.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1032\/","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":false,"refers_to":false,"permalink":{"id":252347,"object_type":"law","relational_id":70587,"identifier":"58.1-1032","token":"58.1\/I\/10.1\/58.1-1032","url":"\/58.1-1032\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1032\/","token":"58.1\/I\/10.1\/58.1-1032","dublin_core":{"Title":"Applicability","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1032","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The provisions of this chapter shall not apply to (i) cigarettes<\/span> allowed to be imported or brought into the United States for personal use or (ii) cigarettes<\/span> sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. \u00a7 1555 (b) and any implementing regulations. This section, however, shall apply to cigarettes<\/span> described in clause (ii) that are brought back into the customs territory for resale within the customs territory.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICABILITY (\u00a7 58.1-1032)\n\nThe provisions of this chapter shall not apply to (i) cigarettes allowed to be\nimported or brought into the United States for personal use or (ii) cigarettes\nsold or intended to be sold as duty-free merchandise by a duty-free sales\nenterprise in accordance with the provisions of 19 U.S.C. \u00a7 1555 (b) and any\nimplementing regulations. This section, however, shall apply to cigarettes\ndescribed in clause (ii) that are brought back into the customs territory for\nresale within the customs territory.\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}}