23VAC10-370-70: Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps

A. Generally. The Department of Taxation requires each package of cigarettes to have a stamp conspicuously affixed, showing that the proper Virginia cigarette tax has been paid.

B. Methods of affixing stamps. Each stamping agent may affix such stamp by using heat stamps attached to the cellophane wrappers and applied by a fusion stamping machine or by hand.