{"data":{"id":"us-va/23vac10-370-70","jurisdiction":"us-va","citation":"23VAC10-370-70","heading":"Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps","body":"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.\n\nB. 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.","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/section70/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:17Z","sha256":"0a8546adda26bfa5c02e89b8bb58d41c5126b5e2bcc293d2c50b91855d264029","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-370-40","next":"us-va/23vac10-370-90"},"notice":"GroundRules: Original legal text. Not legal advice."}