Virginia TAX Study of Local Cigarette Tax Enforcement Policies
Code of Virginia
§ 58.1-1017 – Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
§ 15.2-1300 – Joint exercise of powers by political subdivisions
§ 58.1-1000 – Definitions
§ 58.1-3830 – Local cigarette taxes authorized: use of dual die or stamp to evidence payment
§ 58.1-3832 – Local ordinances to administer and enforce local taxes on sale or use of cigarettes
§ 58.1-3832.1 – Regional cigarette tax boards
Office of the Attorney General
Tobacco Enforcement Section
Prevent all Cigarette Trafficking (PACT) Act
VACo – Virginia Association of Counties