Virginia Statutes
§ 58.1-1021.04:5 — Tax Commissioner to establish guidelines and rules
Virginia § 58.1-1021.04:5
JurisdictionVirginia
Title 58.1Taxation
Subtitle ITaxes Administered by the Department of Taxation
Ch. 10Cigarette Tax
Art. 2.1Tobacco Products Tax
This text of Virginia § 58.1-1021.04:5 (Tax Commissioner to establish guidelines and rules) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-1021.04:5 (2026).
Text
The Tax Commissioner shall establish guidelines and rules, including recordkeeping requirements, for implementation of the tax on tobacco products under this article. The establishment of the guidelines and rules by the Tax Commissioner shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).
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Legislative History
2005, c. 71; 2024, cc. 796, 821.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-1021.04:5, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-1021.04%3A5.