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Guidance Document Information
Title Study on Local Cigarette Tax Enforcement Policies
Document ID Local Cigarette Tax
Summary The Department formed a working group to review the current policies on i) appeals of penalties related to the cigarette tax assessed on wholesalers and retailers; ii) the desirability of having a single stamp for state and local taxes; iii) methods of determining the validity of partially visible cigarette tax stamps; and iv) other related issues. The working group was asked to submit its report and recommendations to the chairmen of the Senate and House Committees on Finance by December 1, 2011.
Latest Revision 11/22/2011
pdf View document text     Posted On 6/7/2012
Explanation or Citations Pursuant to House Bill 2038 and Senate Bill 1085 (2011 Acts of Assembly, Chapters 366 and 293)

This document applies to all chapters for the following boards
[23 VAC 10] Department of Taxation


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