23VAC10-370-40: 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.