Article 2.1 Tobacco Products Tax
This article is comprised of the following sections:
- §58.1-1021.01 Definitions
- §58.1-1021.02 Tax on tobacco products and liquid nicotine
- §58.1-1021.02:1 Reports by manufacturers of tobacco products
- §58.1-1021.02:2 Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
- §58.1-1021.03 Monthly return and payments of tax
- §58.1-1021.04 Failure to file return; fraudulent return; penalties; interest; overpayment of tax
- §58.1-1021.04:1 Distributor’s or remote retail seller’s license; liquid nicotine and nicotine vapor products license; penalties
- §58.1-1021.04:2 Certain records required of distributor; access to premises
- §58.1-1021.04:3 Unlawful importation, transportation, or possession of tobacco products; civil penalty
- §58.1-1021.04:4 Purchase of tobacco products for resale
- §58.1-1021.04:5 Tax Commissioner to establish guidelines and rules
- §58.1-1021.05 Use of revenues
- §58.1-1021.06 Delivery sales of liquid nicotine and nicotine vapor products
- §58.1-1021.07 Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
- §58.1-1021.08 General requirements for liquid nicotine and nicotine vapor products sales and resale
- §58.1-1021.09 Safety requirements for liquid nicotine and nicotine vapor products