23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-370-100
Preparation, design and sale of stamps; unlawful sale of stamps a felony
Virginia revenue stamps (cigarette tax stamps) will be prepared and offered for sale by the Department of Taxation. It shall be unlawful for any person other than the Department of Taxation to sell tobacco revenue stamps not affixed to cigarettes sold.
# 1.
State cigarette tax stamps may be purchased only from the Department of Taxation or authorized city or county officers. Specific information on current locations will be provided by the Department of Taxation upon request.
# 2.
Any purchase of Virginia revenue stamps must be made with cash, money order, cashier's check, or certified check unless bonding arrangements have been previously made with the Department of Taxation.
# 3.
The wholesale dealer will be required to bear the burden for any postage and shipping charges for any Virginia revenue stamps shipped or mailed.
Source: view the official text
Nearby sections (25 sections)
- 10-350-70 · (Repealed.)
- 10-350-90 · (Repealed.)
- 10-350-110 · (Repealed.)
- 10-360-10 · (Repealed.)
- 10-370-10 · (Repealed.)
- 10-370-20 · Tax levied; rate
- 10-370-30 · (Repealed.)
- 10-370-40 · How paid; affixing of stamps
- 10-370-50 · (Repealed.)
- 10-370-70 · Forms and kinds of containers, methods of breaking…
- 10-370-80 · (Repealed.)
- 10-370-90 · Cigarette tax credit certificates
- 10-370-100 · Preparation, design and sale of stamps; unlawful sale of…
- 10-370-110 · Sale of unstamped cigarettes by stamping agents
- 10-370-120 · (Repealed.)
- 10-370-130 · (Repealed.)
- 10-370-150 · (Repealed.)
- 10-370-160 · (Repealed.)
- 10-370-180 · (Repealed.)
- 10-370-190 · (Repealed.)
- 10-380-10 · (Repealed.)
- 10-390-10 · (Repealed.)
- 10-390-20 · Definition
- 10-390-30 · (Repealed.)
- 10-390-40 · Collection