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&#8217;s or remote retail seller&#8217;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
