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Code of Virginia
Title 58.1
Subtitle I
Chapter 10
2
Tobacco Products Tax
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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
(Effective until October 1, 2026) Distributor's or remote retail seller's 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
(Repealed effective October 1, 2026) Delivery sales of liquid nicotine and nicotine vapor products
58.1-1021.07
(Repealed effective October 1, 2026) Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
58.1-1021.08
(Repealed effective October 1, 2026) General requirements for liquid nicotine and nicotine vapor products sales and resale
58.1-1021.09
(Repealed effective October 1, 2026) Safety requirements for liquid nicotine and nicotine vapor products