Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 370 - CIGARETTE TAX REGULATIONS
Section 23VAC10-370-20 - Tax levied; rate
Universal Citation: 3 VA Admin Code 10-370-20
Current through Register Vol. 41, No. 3, September 23, 2024
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.
Statutory Authority: § 58.1-203 of the Code of Virginia.
Disclaimer: These regulations may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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