Cigarette Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 10 of the Code of Virginia, titled “Cigarette Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 48 laws divided across 4 structures.

Article 1 Excise Tax
Article 2 Use Tax
Article 2.1 Tobacco Products Tax
Article 3 General Provisions