{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3830.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3830.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3830.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3830.html"}],"law_id":85794,"edition_id":1,"section_id":85794,"structure_id":14506,"section_number":"58.1-3830","catch_line":"Local cigarette taxes authorized; use of dual die or stamp to evidence payment","history":"Code 1950, \u00a7 58-757.27; 1960, c. 392, \u00a7 27; 1962, c. 473; 1977, c. 595; 1984, c. 675; 2020, cc. 1214, 1263; 2021, Sp. Sess. I, c. 61; 2022, cc. 223, 224.","full_text":"A\n\nAny locality is authorized to levy taxes upon the sale or use of cigarettes. The governing body of any locality that levies a cigarette tax and permits the use of meter impressions or stamps to evidence its payment may authorize an officer of the local or joint enforcement authority to enter into an arrangement with the Department of Taxation under which a tobacco wholesaler who so desires may use a dual die or stamp to evidence the payment of both the local tax and the state tax, and the Department is hereby authorized to enter into such an arrangement. The procedure under such an arrangement shall be such as may be agreed upon by and between the authorized local or joint enforcement authority officer and the Department.B\n\nAny county cigarette tax imposed shall not apply within the limits of any town located in such county where such town now, or hereafter, imposes a town cigarette tax. However, if the governing body of any such town shall provide that a county cigarette tax, as well as the town cigarette tax, shall apply within the limits of such town, then such cigarette tax may be imposed by the county within such town.C\n\nThe maximum tax rate imposed by a locality on cigarettes pursuant to the provisions of this section shall be as follows:1\n\nIf such locality is (i) a city or town that, on January 1, 2020, had in effect a rate not exceeding two cents ($0.02) per cigarette sold or (ii) a county, then the maximum rate shall be two cents ($0.02) per cigarette sold.2\n\nIf such locality is a city or town that, on January 1, 2020, had in effect a rate exceeding two cents ($0.02) per cigarette sold, then the maximum rate shall be the rate in effect on January 1, 2020.D\n\nAny locality that increases its tax rate shall, for one calendar year after the increase, allow a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. Such return shall identify the amount of unsold inventory, the amount of tax paid on such unsold inventory, and the amount of tax due as a result of the tax rate increase. Such return shall be due six calendar months after the effective date of the tax rate increase. For purposes of this subsection, “unsold inventory” means cigarettes held prior to the tax rate increase.","order_by":null,"text":{"0":{"id":307235,"text":"Any locality is authorized to levy taxes upon the sale or use of cigarettes. The governing body of any locality that levies a cigarette tax and permits the use of meter impressions or stamps to evidence its payment may authorize an officer of the local or joint enforcement authority to enter into an arrangement with the Department of Taxation under which a tobacco wholesaler who so desires may use a dual die or stamp to evidence the payment of both the local tax and the state tax, and the Department is hereby authorized to enter into such an arrangement. The procedure under such an arrangement shall be such as may be agreed upon by and between the authorized local or joint enforcement authority officer and the Department.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":307236,"text":"Any county cigarette tax imposed shall not apply within the limits of any town located in such county where such town now, or hereafter, imposes a town cigarette tax. However, if the governing body of any such town shall provide that a county cigarette tax, as well as the town cigarette tax, shall apply within the limits of such town, then such cigarette tax may be imposed by the county within such town.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":307237,"text":"The maximum tax rate imposed by a locality on cigarettes pursuant to the provisions of this section shall be as follows:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"3":{"id":307238,"text":"If such locality is (i) a city or town that, on January 1, 2020, had in effect a rate not exceeding two cents ($0.02) per cigarette sold or (ii) a county, then the maximum rate shall be two cents ($0.02) per cigarette sold.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"4":{"id":307239,"text":"If such locality is a city or town that, on January 1, 2020, had in effect a rate exceeding two cents ($0.02) per cigarette sold, then the maximum rate shall be the rate in effect on January 1, 2020.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"D"},"5":{"id":307240,"text":"Any locality that increases its tax rate shall, for one calendar year after the increase, allow a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. Such return shall identify the amount of unsold inventory, the amount of tax paid on such unsold inventory, and the amount of tax due as a result of the tax rate increase. Such return shall be due six calendar months after the effective date of the tax rate increase. For purposes of this subsection, “unsold inventory” means cigarettes held prior to the tax rate increase.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C2"}},"ancestry":[{"id":14506,"edition_id":1,"name":"Cigarette Tax","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:48:24","date_modified":"2026-06-26 03:48:24","permalink":{"id":258605,"object_type":"structure","relational_id":14506,"identifier":"7","token":"58.1\/III\/38\/7","url":"\/58.1\/III\/38\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":85794,"structure_id":14506,"section_number":"58.1-3830","catch_line":"Local cigarette taxes authorized; use of dual die or stamp to evidence payment","url":"\/58.1-3830\/","token":"58.1\/III\/38\/7\/58.1-3830","metadata":false},{"id":55923,"structure_id":14506,"section_number":"58.1-3831","catch_line":"Repealed","url":"\/58.1-3831\/","token":"58.1\/III\/38\/7\/58.1-3831","metadata":false},{"id":63050,"structure_id":14506,"section_number":"58.1-3832","catch_line":"Local ordinances to administer and enforce local taxes on sale or use of cigarettes","url":"\/58.1-3832\/","token":"58.1\/III\/38\/7\/58.1-3832","metadata":false},{"id":84498,"structure_id":14506,"section_number":"58.1-3832.1","catch_line":"Regional cigarette tax boards","url":"\/58.1-3832.1\/","token":"58.1\/III\/38\/7\/58.1-3832.1","metadata":false}],"next_section":{"id":55923,"structure_id":14506,"section_number":"58.1-3831","catch_line":"Repealed","url":"\/58.1-3831\/","token":"58.1\/III\/38\/7\/58.1-3831","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3830\/","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 1977, chapter 595; in 1984, chapter 675; in 2020, chapters 1214<\/a> and 1263<\/a>; in 2022, chapters 223<\/a> and 224<\/a>.<\/p>","references":[{"id":84498,"section_number":"58.1-3832.1","catch_line":"Regional cigarette tax boards","order_by":null,"url":"\/58.1-3832.1\/"}],"refers_to":false,"permalink":{"id":258607,"object_type":"law","relational_id":85794,"identifier":"58.1-3830","token":"58.1\/III\/38\/7\/58.1-3830","url":"\/58.1-3830\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3830\/","token":"58.1\/III\/38\/7\/58.1-3830","dublin_core":{"Title":"Local cigarette taxes authorized; use of dual die or stamp to evidence payment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3830","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any locality is authorized to levy<\/span> taxes upon the sale or use of cigarettes. The governing body of any locality that levies a cigarette tax and permits the use of meter impressions or stamps to evidence<\/span> its payment may authorize an officer of the local or joint enforcement authority to enter into an arrangement with the Department<\/span> of Taxation under which a tobacco wholesaler who so desires may use a dual die or stamp to evidence<\/span> the payment of both the local tax and the state tax, and the Department<\/span> is hereby authorized to enter into such an arrangement. The procedure under such an arrangement shall be such as may be agreed upon by and between the authorized local or joint enforcement authority officer and the Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any county cigarette tax imposed shall not apply within the limits of any town located in such county where such town now, or hereafter, imposes a town cigarette tax. However, if the governing body of any such town shall provide that a county cigarette tax, as well as the town cigarette tax, shall apply within the limits of such town, then such cigarette tax may be imposed by the county within such town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The maximum tax rate imposed by a locality on cigarettes pursuant to the provisions of this section shall be as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> If such locality is (i) a city or town that, on January 1, 2020, had in effect a rate not exceeding two cents ($0.02) per cigarette sold or (ii) a county, then the maximum rate shall be two cents ($0.02) per cigarette sold. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If such locality is a city or town that, on January 1, 2020, had in effect a rate exceeding two cents ($0.02) per cigarette sold, then the maximum rate shall be the rate in effect on January 1, 2020. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any locality that increases its tax rate shall, for one calendar year after the increase, allow a person with unsold inventory<\/span> to pay the tax increase on the unsold inventory<\/span> by filing a return, rather than requiring the use of a stamp or meter impression. Such return shall identify the amount of unsold inventory<\/span>, the amount of tax paid on such unsold inventory<\/span>, and the amount of tax due as a result of the tax rate increase. Such return shall be due six calendar months after the effective date of the tax rate increase. For purposes of this subsection, “unsold inventory<\/span>” means cigarettes held prior to the tax rate increase. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL CIGARETTE TAXES AUTHORIZED; USE OF DUAL DIE OR STAMP TO EVIDENCE PAYMENT\n(\u00a7 58.1-3830)\n\nA. Any locality is authorized to levy taxes upon the sale or use of cigarettes.\nThe governing body of any locality that levies a cigarette tax and permits the\nuse of meter impressions or stamps to evidence its payment may authorize an\nofficer of the local or joint enforcement authority to enter into an arrangement\nwith the Department of Taxation under which a tobacco wholesaler who so desires\nmay use a dual die or stamp to evidence the payment of both the local tax and\nthe state tax, and the Department is hereby authorized to enter into such an\narrangement. The procedure under such an arrangement shall be such as may be\nagreed upon by and between the authorized local or joint enforcement authority\nofficer and the Department.\n\nB. Any county cigarette tax imposed shall not apply within the limits of any\ntown located in such county where such town now, or hereafter, imposes a town\ncigarette tax. However, if the governing body of any such town shall provide\nthat a county cigarette tax, as well as the town cigarette tax, shall apply\nwithin the limits of such town, then such cigarette tax may be imposed by the\ncounty within such town.\n\nC. The maximum tax rate imposed by a locality on cigarettes pursuant to the\nprovisions of this section shall be as follows:\n\n 1. If such locality is (i) a city or town that, on January 1, 2020, had in\n effect a rate not exceeding two cents ($0.02) per cigarette sold or (ii) a\n county, then the maximum rate shall be two cents ($0.02) per cigarette sold.\n\n 2. If such locality is a city or town that, on January 1, 2020, had in effect\n a rate exceeding two cents ($0.02) per cigarette sold, then the maximum rate\n shall be the rate in effect on January 1, 2020.\n\nD. Any locality that increases its tax rate shall, for one calendar year after\nthe increase, allow a person with unsold inventory to pay the tax increase on\nthe unsold inventory by filing a return, rather than requiring the use of a\nstamp or meter impression. Such return shall identify the amount of unsold\ninventory, the amount of tax paid on such unsold inventory, and the amount of\ntax due as a result of the tax rate increase. Such return shall be due six\ncalendar months after the effective date of the tax rate increase. For purposes\nof this subsection, “unsold inventory” means cigarettes held prior\nto the tax rate increase.\n\nHISTORY: Code 1950, \u00a7 58-757.27; 1960, c. 392, \u00a7 27; 1962, c. 473; 1977, c.\n595; 1984, c. 675; 2020, cc. 1214, 1263; 2021, Sp. Sess. I, c. 61; 2022, cc.\n223, 224.","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}}