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
Virginia Department of Health (VDH) and Centers for Disease Control (CDC)
State Tobacco-Related Disparities | Tobacco – Health Equity | CDC
Tobacco Use Data Dashboard – Tobacco Free Living
VACo – Virginia Association of Counties