Article 2.1 - Tobacco Products Tax
- Section 58.1-1021.01 - Definitions
- Section 58.1-1021.02 - Tax on tobacco products and liquid nicotine
- Section 58.1-1021.02:1 - Reports by manufacturers of tobacco products
- Section 58.1-1021.02:2 - Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
- Section 58.1-1021.03 - Monthly return and payments of tax
- Section 58.1-1021.04 - Failure to file return; fraudulent return; penalties; interest; overpayment of tax
- Section 58.1-1021.04:1 - Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
- Section 58.1-1021.04:2 - Certain records required of distributor; access to premises
- Section 58.1-1021.04:3 - Unlawful importation, transportation, or possession of tobacco products; civil penalty
- Section 58.1-1021.04:4 - Purchase of tobacco products for resale
- Section 58.1-1021.04:5 - Tax Commissioner to establish guidelines and rules
- Section 58.1-1021.05 - Use of revenues
- Section 58.1-1021.06 - Delivery sales of liquid nicotine and nicotine vapor products
- Section 58.1-1021.07 - Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
- Section 58.1-1021.08 - General requirements for liquid nicotine and nicotine vapor products sales and resale
- Section 58.1-1021.09 - Safety requirements for liquid nicotine and nicotine vapor products