23 Va. Admin. Code § 10-370-20

Current through Register Vol. 41, No. 9, December 16, 2024

Section 23VAC10-370-20 - Tax levied; rate

The Virginia cigarette excise tax is required to be paid by every person within the Commonwealth who sells, stores, or receives cigarettes for the purpose of distribution within this state except a retail dealer or other person who sells, stores, or receives cigarettes with Virginia tax stamps affixed thereto.

23 Va. Admin. Code § 10-370-20

Derived from VR630-25-1001, eff. January 1, 1985; Amended, Virginia Register Volume 35, Issue 09, eff. 3/12/2019.

Statutory Authority: § 58.1-203 of the Code of Virginia.