                                 CODE OF VIRGINIA

APPLICABILITY (§ 58.1-1032)

The provisions of this chapter shall not apply to (i) cigarettes allowed to be
imported or brought into the United States for personal use or (ii) cigarettes
sold or intended to be sold as duty-free merchandise by a duty-free sales
enterprise in accordance with the provisions of 19 U.S.C. § 1555 (b) and any
implementing regulations. This section, however, shall apply to cigarettes
described in clause (ii) that are brought back into the customs territory for
resale within the customs territory.

HISTORY: 2000, cc. 880, 901.