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- Va. Code § 58.1-1009 · Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty
- Va. Code § 58.1-1010 · Sale of unstamped cigarettes by wholesale dealers; penalty
- Va. Code § 58.1-1011 · Qualification for permit to affix Virginia revenue stamps; penalty
- Va. Code § 58.1-1012 · Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes
- Va. Code § 58.1-1013 · Penalty for failing to affix stamps; subsequent violations of article
- Va. Code § 58.1-1014 · Repealed
- Va. Code § 58.1-1015 · Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties
- Va. Code § 58.1-1016 · Administration and enforcement of tax
- Va. Code § 58.1-1017 · Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- Va. Code § 58.1-1017.1 · Possession with intent to distribute tax-paid, contraband cigarettes; penalties
- Va. Code § 58.1-1017.2 · Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
- Va. Code § 58.1-1017.3 · Fraudulent purchase of cigarettes; penalties
- Va. Code § 58.1-1017.4 · Documents to be provided at purchase
- Va. Code § 58.1-1018 · Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
- Va. Code § 58.1-1019 · Monthly returns and payment of tax
- Va. Code § 58.1-1020 · Assessment of tax by Department
- Va. Code § 58.1-1021 · Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- Va. Code § 58.1-1021.01 · Definitions
- Va. Code § 58.1-1021.02 · Tax on tobacco products and liquid nicotine
- Va. Code § 58.1-1021.02:1 · Reports by manufacturers of tobacco products
- Va. Code § 58.1-1021.02:2 · Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
- Va. Code § 58.1-1021.03 · Monthly return and payments of tax
- Va. Code § 58.1-1021.04 · Failure to file return; fraudulent return; penalties; interest; overpayment of tax
- Va. Code § 58.1-1021.04:1 · Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
- Va. Code § 58.1-1021.04:2 · Certain records required of distributor; access to premises
- Va. Code § 58.1-1021.04:3 · Unlawful importation, transportation, or possession of tobacco products; civil penalty
- Va. Code § 58.1-1021.04:4 · Purchase of tobacco products for resale
- Va. Code § 58.1-1021.04:5 · Tax Commissioner to establish guidelines and rules
- Va. Code § 58.1-1021.05 · Use of revenues
- Va. Code § 58.1-1021.06 · Delivery sales of liquid nicotine and nicotine vapor products
- Va. Code § 58.1-1021.07 · Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
- Va. Code § 58.1-1021.08 · General requirements for liquid nicotine and nicotine vapor products sales and resale
- Va. Code § 58.1-1021.09 · Safety requirements for liquid nicotine and nicotine vapor products
- Va. Code § 58.1-1022 · Correction of erroneous assessments
- Va. Code § 58.1-1023 · Reserved
- Va. Code § 58.1-1031 · Definitions
- Va. Code § 58.1-1032 · Applicability
- Va. Code § 58.1-1033 · Prohibited acts
- Va. Code § 58.1-1034 · Records to be kept; filing with Department
- Va. Code § 58.1-1035 · Revocation or suspension of permit by Department; civil penalties; sharing of information
- Va. Code § 58.1-1036 · Other penalties for violation; civil actions
- Va. Code § 58.1-1037 · Seizure
- Va. Code § 58.1-1100 · Intangible personal property; segregated for state taxation
- Va. Code § 58.1-1101 · Classification
- Va. Code § 58.1-1102 · Intangible personal property of certain poultry and livestock producers
- Va. Code § 58.1-1103 · Exempt professions and businesses; how property used therein taxable
- Va. Code § 58.1-1104 · To what extent dairies taxable on intangible personal property
- Va. Code § 58.1-1105 · Suppliers of pulpwood, veneer logs, mine props and railroad crossties
- Va. Code § 58.1-1106 · Situs; nonresidents, branches outside of Commonwealth
- Va. Code § 58.1-1107 · Date as of which intangible personal property must be returned
- Va. Code § 58.1-1108 · Time for filing returns; payment of tax
- Va. Code § 58.1-1109 · Extension of time for filing returns
- Va. Code § 58.1-1110 · Where to file return; duty of the commissioner of revenue; audit and assessment
- Va. Code § 58.1-1111 · Application to fiduciaries generally
- Va. Code § 58.1-1112 · Forwarding to and audit of returns by Department
- Va. Code § 58.1-1113 · Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates
- Va. Code § 58.1-1114 · Assessment and payment of deficiency; penalties; application for correction
- Va. Code § 58.1-1115 · Refund of overpayment
- Va. Code § 58.1-1116 · Failure to pay tax when due; civil penalties
- Va. Code § 58.1-1117 · How intangible personal property tax collectible
- Va. Code § 58.1-1118 · Intangible personal property assessment sheets or forms
- Va. Code § 58.1-1200 · Title
- Va. Code § 58.1-1201 · Definitions
- Va. Code § 58.1-1202 · Bank capital assessable
- Va. Code § 58.1-1203 · Real and leased tangible personal property of banks to be assessed as other real and personal property
- Va. Code § 58.1-1204 · Rate of tax
- Va. Code § 58.1-1204.1 · Proration for new banks
- Va. Code § 58.1-1205 · Computation of net capital
- Va. Code § 58.1-1206 · (Effective until July 1, 2025) Deductions from gross capital
- Va. Code § 58.1-1207 · (Effective until July 1, 2025) Filing of return and payment of tax
- Va. Code § 58.1-1208 · City tax
- Va. Code § 58.1-1209 · Town tax
- Va. Code § 58.1-1210 · County tax
- Va. Code § 58.1-1211 · Branch banks
- Va. Code § 58.1-1212 · (Effective until July 1, 2025) Record of deposits through branches required
- Va. Code § 58.1-1213 · Credit against state tax for amounts paid cities, towns and counties
- Va. Code § 58.1-1214 · Auditing of returns
- Va. Code § 58.1-1215 · Banks in liquidation
- Va. Code § 58.1-1216 · Penalty upon bank for failure to comply with chapter
- Va. Code § 58.1-1217 · State banks and national banks treated the same in matter of taxation
- Va. Code § 58.1-1400 · Title
- Va. Code § 58.1-1401 · Definitions
- Va. Code § 58.1-1401.1 · When motor deemed a watercraft
- Va. Code § 58.1-1402 · Tax levied
- Va. Code § 58.1-1403 · Basis of tax; estimate of tax; penalty for misrepresentation
- Va. Code § 58.1-1404 · Exemptions
- Va. Code § 58.1-1405 · Time for payment of tax
- Va. Code § 58.1-1406 · Dealers' certificates of registration
- Va. Code § 58.1-1407 · Retention of documents
- Va. Code § 58.1-1408 · Civil penalties and interest
- Va. Code § 58.1-1409 · Credit against tax
- Va. Code § 58.1-1410 · Disposition of funds
- Va. Code § 58.1-1500 · Title
- Va. Code § 58.1-1501 · Definitions
- Va. Code § 58.1-1502 · Tax levied
- Va. Code § 58.1-1503 · Basis of tax; estimate of tax; penalty for misrepresentation
- Va. Code § 58.1-1504 · Credit against tax
- Va. Code § 58.1-1505 · Exemptions
- Va. Code § 58.1-1506 · Time for payment of tax
- Va. Code § 58.1-1507 · Election by commercial dealer; revocation; eligibility