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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>81438</law_id><section_number>58.1-1033</section_number><catch_line>Prohibited acts</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-1036</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="10.1">Enforcement of Illegal Sale or Distribution of Cigarettes Act</unit></structure><text>
						<section><p>It shall be unlawful for any person to:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> Sell or distribute in the Commonwealth, acquire, hold, own, possess, or transport, for sale or distribution in the Commonwealth, or import, or cause to be imported, into the Commonwealth for sale or distribution in the Commonwealth (i) any <span class="dictionary">cigarettes</span> the <span class="dictionary">package</span> of which bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the <span class="dictionary">cigarettes</span> to be sold, distributed, or used in the United States, including but not limited to labels stating &#x201C;For Export Only,&#x201D; &#x201C;U.S. Tax-Exempt,&#x201D; &#x201C;For Use Outside U.S.,&#x201D; or similar wording; (ii) any <span class="dictionary">cigarettes</span> the <span class="dictionary">package</span> of which does not comply with (a) all requirements imposed by or pursuant to federal <span class="dictionary">law</span> regarding warnings and other information on <span class="dictionary">packages</span> of <span class="dictionary">cigarettes</span> manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the precise warning labels specified in the Federal <span class="dictionary">Cigarette</span> Labeling and Advertising Act, 15 U.S.C. &#xA7; 1333, or (b) all federal trademark and copyright <span class="dictionary">laws</span>; (iii) any <span class="dictionary">cigarettes</span> imported into the United States in violation of 26 U.S.C. &#xA7; 5754 or 19 U.S.C. &#xA7; 1681 -1681b, or any other federal <span class="dictionary">law</span> or regulations; (iv) any <span class="dictionary">cigarettes</span> that such person otherwise knows or has reason to know the manufacturer did not intend to be sold, distributed, or used in the United States; or (v) any <span class="dictionary">cigarettes</span> for which there has not been submitted to the Secretary of the U.S. <span class="dictionary">Department</span> of Health and Human Services the list or lists of the ingredients added to tobacco in the manufacture of such <span class="dictionary">cigarettes</span> required by the Federal <span class="dictionary">Cigarette</span> Labeling and Advertising Act, 15 U.S.C. &#xA7; 1335a; <a id="paragraph-291795" class="section-permalink" href="https://vacode.org/58.1-1033/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">2.</span> Alter the <span class="dictionary">package</span> of any <span class="dictionary">cigarettes</span>, prior to sale or distribution to the ultimate consumer, so as to remove, conceal or obscure (i) any statement, label, stamp, sticker, or notice described in clause (i) of subdivision 1 or (ii) any health warning that is not specified in, or does not conform with the requirements of, the Federal <span class="dictionary">Cigarette</span> Labeling and Advertising Act, 15 U.S.C. &#xA7; 1333; or <a id="paragraph-291796" class="section-permalink" href="https://vacode.org/58.1-1033/#2"><i class="fa fa-link"/></a></p></section>
						<section id="3"><p><span class="prefix-number">3.</span> Affix any stamp required pursuant to Chapter 10 (&#xA7; <a class="law" title="Definitions" href="/58.1-1000/">58.1-1000</a> et seq.) of this title to the <span class="dictionary">package</span> of any <span class="dictionary">cigarettes</span> described in subdivision 1 of this section or altered in violation of subdivision 2 of this section. <a id="paragraph-291797" class="section-permalink" href="https://vacode.org/58.1-1033/#3"><i class="fa fa-link"/></a></p></section></text><history>2000, cc. 880, 901; 2002, c. 821.</history><metadata></metadata></law>
