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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>83016</law_id><section_number>58.1-1037</section_number><catch_line>Seizure</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>2.2-509.1</reference><reference>4.1-105</reference><reference>4.1-624</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><span class="dictionary">Cigarettes</span> that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in the Commonwealth in violation of this chapter shall be deemed contraband and shall be subject to seizure, forfeiture, destruction, or <span class="dictionary">court</span>-ordered assignment for use by a <span class="dictionary">law</span>-enforcement undercover operation. Such <span class="dictionary">cigarettes</span> shall be deemed contraband whether or not the violation of this chapter is with knowledge.</p></section></text><history>2000, cc. 880, 901; 2012, cc. 362, 472.</history><metadata></metadata></law>
