How paid; affixing of stamps

# A.

Payment of the tax shall be represented by a stamp affixed to each package of cigarettes. The stamp value shall evidence the amount of tax imposed upon the individual package to which it is affixed.

# B.

Cigarettes destined for sale outside Virginia and in the inventory of a wholesale dealer engaged in interstate business may be set aside and remain unstamped. Such tax exempt interstate stock shall be kept entirely separate from taxable stock in a manner to prevent the commingling of the interstate stock with the taxable stock.

Last amended: Historical Notes Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019.

Source: view the official text

Nearby sections (25 sections)

10-350-10 · (Repealed.)
10-350-20 · (Repealed.)
10-350-30 · (Repealed.)
10-350-40 · (Repealed.)
10-350-50 · (Repealed.)
10-350-70 · (Repealed.)
10-350-90 · (Repealed.)
10-350-110 · (Repealed.)
10-360-10 · (Repealed.)
10-370-10 · (Repealed.)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10-370-30 · (Repealed.)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10-370-50 · (Repealed.)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10-370-80 · (Repealed.)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10-370-120 · (Repealed.)
10-370-130 · (Repealed.)
10-370-150 · (Repealed.)
10-370-160 · (Repealed.)
10-370-180 · (Repealed.)
10-370-190 · (Repealed.)

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