Article 2 Use Tax

This article is comprised of the following sections:
  • §58.1-1018 Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
  • §58.1-1019 Monthly returns and payment of tax
  • §58.1-1020 Assessment of tax by Department
  • §58.1-1021 Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty