23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-370-20
Tax levied; rate
Official textlaw.lis.virginia.gov
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.
Source: view the official text
Nearby sections (25 sections)
- 10-340-40 · Exempt professions and businesses: how property used…
- 10-340-50 · (Repealed.)
- 10-350-10 · (Repealed.)
- 10-350-20 · (Repealed.)
- 10-350-30 · (Repealed.)
- 10-350-40 · (Repealed.)
- 10-350-50 · (Repealed.)
- 10-350-70 · (Repealed.)
- 10-350-90 · (Repealed.)
- 10-350-110 · (Repealed.)
- 10-360-10 · (Repealed.)
- 10-370-10 · (Repealed.)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- 10-370-30 · (Repealed.)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- 10-370-50 · (Repealed.)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- 10-370-80 · (Repealed.)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- 10-370-120 · (Repealed.)
- 10-370-130 · (Repealed.)
- 10-370-150 · (Repealed.)
- 10-370-160 · (Repealed.)