- A. Generally. The Department of Taxation requires each package of cigarettes to have a stamp conspicuously affixed, showing that the proper Virginia cigarette tax has been paid.
- B. Methods of affixing stamps. Each stamping agent may affix such stamp by using heat stamps attached to the cellophane wrappers and applied by a fusion stamping machine or by hand.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019.