Title	Cigarette Tax Guidelines and Rules Related to Enforcement
Document ID	Guidelines
Summary	Effective July 1, 2010, House Bill 820 and Senate Bill 476 (2010 Acts of Assembly,Chapters 35 and 471) reduce the penalties related to unstamped cigarettes. These guidelines and rules (“Guidelines”) are issued by the Department of Taxation ("TAX") to provide guidance to taxpayers regarding the penalties for possession of unstamped cigarettes.
Latest Revision	8/13/2010
View document text     uploaded on 6/29/2011
Explanation or Citations	Effective July 1, 2010, House Bill 820 and Senate Bill 476 (2010 Acts of Assembly, Chapters 35 and 471) reduce the penalties related to unstamped cigarettes.

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[23 VAC 10]

Department of Taxation

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