{"data":{"id":"us-va/23vac10-370-20","jurisdiction":"us-va","citation":"23VAC10-370-20","heading":"Tax levied; rate","body":"The Virginia cigarette excise tax  is required to be paid by every person within the Commonwealth who sells, stores, or receives cigarettes  for the purpose of distribution within this  state except a retail dealer or other person who sells, stores, or receives cigarettes with Virginia tax stamps affixed thereto.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 370. Cigarette Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter370/section20/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:17Z","sha256":"b9a021fdf7bf5dbaf314eaf0a5034304f4a6ba5aa304bedba6618c6fb61dabdd","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-340-40","next":"us-va/23vac10-370-40"},"notice":"GroundRules: Original legal text. Not legal advice."}