{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3832.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3832.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3832.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3832.1.html"}],"law_id":84498,"edition_id":1,"section_id":84498,"structure_id":14506,"section_number":"58.1-3832.1","catch_line":"Regional cigarette tax boards","history":"2021, Sp. Sess. I, c. 61; 2022, cc. 223, 224.","full_text":"A\n\nAs used in this section:\n\t\t\t“Member locality” means a locality that elects to become a member of a regional cigarette tax board and have its local cigarette tax administered by the board.\n\t\t\t“Region” means the group of localities for which the regional cigarette tax board administers local cigarette taxes.\n\t\t\t“Regional cigarette tax board” means a board established by a group of at least six member localities pursuant to their powers under this article, Chapter 13 (§ 15.2-1300 et seq.) of Title 15.2, and the Regional Cooperation Act (§ 15.2-4200 et seq.), with the purpose of administering local cigarette taxes on a regional basis subject to the provisions of this section.B\n\nA regional cigarette tax board shall have the following duties:1\n\nProviding for the use of a uniform meter impression or stamp as evidence of payment of any local cigarette tax within the region.2\n\nEntering into an arrangement, on behalf of or in cooperation with its member localities, with the Department pursuant to the provisions of subsection A of § 58.1-3830, for the use of a dual die or stamp as evidence of payment of any applicable local and state tax.3\n\nProviding a single point of contact for a stamping agent authorized under this article or Chapter 10 (§ 58.1-1000) to remit local cigarette taxes due to any member locality.4\n\nProviding a discount to a stamping agent as compensation for accounting for the tax due under this article. The discount shall be in the amount of two percent of the tax otherwise due.5\n\nDistributing any local cigarette taxes collected by the board to the appropriate member locality.6\n\nEnforcing all local cigarette tax ordinances within the region.7\n\nPromoting uniformity of cigarette tax ordinances among its member localities.8\n\nTo the extent possible, encouraging uniformity of cigarette tax rates among its member localities.9\n\nAllowing persons with unsold inventory subject to tax increase to pay such increase by filing a return consistent with the provisions of subsection D of § 58.1-3830.10\n\nAccomplishing any other purpose that helps promote the uniform administration of local cigarette taxes throughout the region.","order_by":null,"text":{"0":{"id":302847,"text":"As used in this section:\n\t\t\t“Member locality” means a locality that elects to become a member of a regional cigarette tax board and have its local cigarette tax administered by the board.\n\t\t\t“Region” means the group of localities for which the regional cigarette tax board administers local cigarette taxes.\n\t\t\t“Regional cigarette tax board” means a board established by a group of at least six member localities pursuant to their powers under this article, Chapter 13 (§ 15.2-1300 et seq.) of Title 15.2, and the Regional Cooperation Act (§ 15.2-4200 et seq.), with the purpose of administering local cigarette taxes on a regional basis subject to the provisions of this section.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":302848,"text":"A regional cigarette tax board shall have the following duties:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":302849,"text":"Providing for the use of a uniform meter impression or stamp as evidence of payment of any local cigarette tax within the region.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":302850,"text":"Entering into an arrangement, on behalf of or in cooperation with its member localities, with the Department pursuant to the provisions of subsection A of § 58.1-3830, for the use of a dual die or stamp as evidence of payment of any applicable local and state tax.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":302851,"text":"Providing a single point of contact for a stamping agent authorized under this article or Chapter 10 (§ 58.1-1000) to remit local cigarette taxes due to any member locality.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":302852,"text":"Providing a discount to a stamping agent as compensation for accounting for the tax due under this article. The discount shall be in the amount of two percent of the tax otherwise due.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":302853,"text":"Distributing any local cigarette taxes collected by the board to the appropriate member locality.","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"7":{"id":302854,"text":"Enforcing all local cigarette tax ordinances within the region.","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"B7"},"8":{"id":302855,"text":"Promoting uniformity of cigarette tax ordinances among its member localities.","type":"section","prefixes":["B","7"],"prefix":"7","entire_prefix":"B7","prefix_anchor":"B7","level":2,"prior_prefix":"B6","next_prefix":"B8"},"9":{"id":302856,"text":"To the extent possible, encouraging uniformity of cigarette tax rates among its member localities.","type":"section","prefixes":["B","8"],"prefix":"8","entire_prefix":"B8","prefix_anchor":"B8","level":2,"prior_prefix":"B7","next_prefix":"B9"},"10":{"id":302857,"text":"Allowing persons with unsold inventory subject to tax increase to pay such increase by filing a return consistent with the provisions of subsection D of § 58.1-3830.","type":"section","prefixes":["B","9"],"prefix":"9","entire_prefix":"B9","prefix_anchor":"B9","level":2,"prior_prefix":"B8","next_prefix":"B10"},"11":{"id":302858,"text":"Accomplishing any other purpose that helps promote the uniform administration of local cigarette taxes throughout the region.","type":"section","prefixes":["B","10"],"prefix":"10","entire_prefix":"B10","prefix_anchor":"B10","level":2,"prior_prefix":"B9"}},"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}],"previous_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3832.1\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 2022, chapters 223<\/a> and 224<\/a>.<\/p>","references":false,"refers_to":[{"id":59950,"section_number":"15.2-1300","catch_line":"Joint exercise of powers by political subdivisions","order_by":null,"url":"\/15.2-1300\/"},{"id":58779,"section_number":"15.2-4200","catch_line":"Short title","order_by":null,"url":"\/15.2-4200\/"},{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"},{"id":85794,"section_number":"58.1-3830","catch_line":"Local cigarette taxes authorized; use of dual die or stamp to evidence payment","order_by":null,"url":"\/58.1-3830\/"}],"permalink":{"id":258619,"object_type":"law","relational_id":84498,"identifier":"58.1-3832.1","token":"58.1\/III\/38\/7\/58.1-3832.1","url":"\/58.1-3832.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3832.1\/","token":"58.1\/III\/38\/7\/58.1-3832.1","dublin_core":{"Title":"Regional cigarette tax boards","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3832.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Member locality<\/span>” means a locality that elects to become a member of a regional cigarette tax board<\/span> and have its local cigarette tax administered by the board.\n\t\t\t“Region<\/span>” means the group of localities for which the regional cigarette tax board<\/span> administers local cigarette taxes.\n\t\t\t“Regional cigarette tax board<\/span>” means a board established by a group of at least six member localities pursuant to their powers under this article, Chapter 13 (§ 15.2-1300<\/a> et seq.) of Title 15.2, and the Regional Cooperation Act (§ 15.2-4200<\/a> et seq.), with the purpose of administering local cigarette taxes on a regional basis subject to the provisions of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A regional cigarette tax board<\/span> shall have the following duties: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Providing for the use of a uniform meter impression or stamp as evidence<\/span> of payment of any local cigarette tax within the region<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Entering into an arrangement, on behalf of or in cooperation with its member localities, with the Department<\/span> pursuant to the provisions of subsection A of § 58.1-3830<\/a>, for the use of a dual die or stamp as evidence<\/span> of payment of any applicable local and state tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Providing a single point of contact for a stamping agent authorized under this article or Chapter 10 (§ 58.1-1000<\/a>) to remit local cigarette taxes due to any member locality<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Providing a discount to a stamping agent as compensation for accounting for the tax due under this article. The discount shall be in the amount of two percent of the tax otherwise due. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Distributing any local cigarette taxes collected by the board to the appropriate member locality<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Enforcing all local cigarette tax ordinances<\/span> within the region<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Promoting uniformity of cigarette tax ordinances<\/span> among its member localities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> To the extent possible, encouraging uniformity of cigarette tax rates among its member localities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Allowing persons with unsold inventory subject to tax increase to pay such increase by filing a return consistent with the provisions of subsection D of § 58.1-3830<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Accomplishing any other purpose that helps promote the uniform administration of local cigarette taxes throughout the region<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREGIONAL CIGARETTE TAX BOARDS (\u00a7 58.1-3832.1)\n\nA. As used in this section:\n\t\t\t“Member locality” means a locality that elects to become a member\nof a regional cigarette tax board and have its local cigarette tax administered\nby the board.\n\t\t\t“Region” means the group of localities for which the regional\ncigarette tax board administers local cigarette taxes.\n\t\t\t“Regional cigarette tax board” means a board established by a\ngroup of at least six member localities pursuant to their powers under this\narticle, Chapter 13 (§ 15.2-1300 et seq.) of Title 15.2, and the Regional\nCooperation Act (§ 15.2-4200 et seq.), with the purpose of administering\nlocal cigarette taxes on a regional basis subject to the provisions of this\nsection.\n\nB. A regional cigarette tax board shall have the following duties:\n\n 1. Providing for the use of a uniform meter impression or stamp as evidence of\n payment of any local cigarette tax within the region.\n\n 2. Entering into an arrangement, on behalf of or in cooperation with its\n member localities, with the Department pursuant to the provisions of\n subsection A of § 58.1-3830, for the use of a dual die or stamp as\n evidence of payment of any applicable local and state tax.\n\n 3. Providing a single point of contact for a stamping agent authorized under\n this article or Chapter 10 (§ 58.1-1000) to remit local cigarette taxes\n due to any member locality.\n\n 4. Providing a discount to a stamping agent as compensation for accounting for\n the tax due under this article. The discount shall be in the amount of two\n percent of the tax otherwise due.\n\n 5. Distributing any local cigarette taxes collected by the board to the\n appropriate member locality.\n\n 6. Enforcing all local cigarette tax ordinances within the region.\n\n 7. Promoting uniformity of cigarette tax ordinances among its member\n localities.\n\n 8. To the extent possible, encouraging uniformity of cigarette tax rates among\n its member localities.\n\n 9. Allowing persons with unsold inventory subject to tax increase to pay such\n increase by filing a return consistent with the provisions of subsection D of\n § 58.1-3830.\n\n 10. Accomplishing any other purpose that helps promote the uniform\n administration of local cigarette taxes throughout the region.\n\nHISTORY: 2021, Sp. Sess. I, c. 61; 2022, cc. 223, 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}}