§ 78-56. Definitions. |
§ 78-57. Imposition; rate; seller liable. |
§ 78-58. How tax paid. |
§ 78-59. Duties of dealers and sellers. |
§ 78-60. Reserved. |
§ 78-61. Preparation of stamps. |
§ 78-62. New design for stamps. |
§ 78-63. Reserved. |
§ 78-64. Reserved. |
§ 78-65. Nonpayment; seizure and sale of cigarettes. |
§ 78-66. Violations of article. |
§ 78-67. Presumption of violation by seller. |
§ 78-68. Duty to keep records. |
§ 78-69. Rules and regulations; examination of records and cigarettes. |
§ 78-70. In addition to other taxes. |
§ 78-71. Penalties for violations. |
§§ 78-72—78-90. Reserved. |
Footnotes: --- (3) ---
State Law reference— Cigarette tax generally, Code of Virginia, § 58.1-1000 et seq.; local cigarette tax, Code of Virginia, § 58.1-3830 et seq. |