Applicability

The provisions of this chapter shall not apply to (i) cigarettes allowed to be imported or brought into the United States for personal use or (ii) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555 (b) and any implementing regulations. This section, however, shall apply to cigarettes described in clause (ii) that are brought back into the customs territory for resale within the customs territory.

Last amended: 2000, cc. 880, 901.

Source: view the official text

Nearby sections (25 sections)

58.1-1021.04:1 · Distributor's or remote retail seller's license;…
58.1-1021.04:2 · Certain records required of distributor; access to…
58.1-1021.04:3 · Unlawful importation, transportation, or possession of…
58.1-1021.04:4 · Purchase of tobacco products for resale
58.1-1021.04:5 · Tax Commissioner to establish guidelines and rules
58.1-1021.05 · Use of revenues
58.1-1021.06 · Delivery sales of liquid nicotine and nicotine vapor…
58.1-1021.07 · Retail sales of liquid nicotine and nicotine vapor…
58.1-1021.08 · General requirements for liquid nicotine and nicotine…
58.1-1021.09 · Safety requirements for liquid nicotine and nicotine…
58.1-1022 · Correction of erroneous assessments
58.1-1031 · Definitions
58.1-1032 · Applicability
58.1-1033 · Prohibited acts
58.1-1034 · Records to be kept; filing with Department
58.1-1035 · Revocation or suspension of permit by Department; civil…
58.1-1036 · Other penalties for violation; civil actions
58.1-1037 · Seizure
58.1-1100 · Intangible personal property; segregated for state taxation
58.1-1101 · Classification
58.1-1102 · Intangible personal property of certain poultry and…
58.1-1103 · Exempt professions and businesses; how property used…
58.1-1104 · To what extent dairies taxable on intangible personal…
58.1-1105 · Suppliers of pulpwood, veneer logs, mine props and railroad…
58.1-1106 · Situs; nonresidents, branches outside of Commonwealth

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