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
