Excise Tax | Midpage58.1-1000Definitions58.1-1001Tax levied; rate58.1-1002Exemptions58.1-1003How paid; affixing of stamps; records of stamping agents; civil penalties58.1-1003.1Bad debt; deduction; definition58.1-1003.2Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents58.1-1003.3Roll-your-own cigarette machines58.1-1006Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article58.1-1007Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty58.1-1008Monthly reports of stamping agents; penalty58.1-1008.1Monthly reports of tobacco product manufacturers58.1-1008.2Materially false statements in reports58.1-1009Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty58.1-1010Sale of unstamped cigarettes by wholesale dealers; penalty58.1-1011Qualification for permit to affix Virginia revenue stamps; penalty58.1-1012Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes58.1-1013Penalty for failing to affix stamps; subsequent violations of article58.1-1015Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties58.1-1016Administration and enforcement of tax58.1-1017Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties58.1-1017.1Possession with intent to distribute tax-paid, contraband cigarettes; penalties58.1-1017.2Sealed pack labeled as cigarettes; prima facie evidence of cigarettes58.1-1017.3Fraudulent purchase of cigarettes; penalties58.1-1017.4Documents to be provided at purchase