{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1017.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1017.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1017.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1017.2.html"}],"law_id":370886,"edition_id":2,"section_id":370886,"structure_id":52821,"section_number":"58.1-1017.2","catch_line":"Sealed pack labeled as cigarettes; prima facie evidence of cigarettes","history":"2014, cc. 301, 422.","full_text":"In any prosecution for violations of this title, where a sealed pack is labeled as containing cigarettes, such labeling shall be prima facie evidence that the contents of the pack meet the definition of &#8220;cigarette&#8221; as defined by \u00a7 58.1-1000. Nothing shall preclude the introduction of other relevant evidence to establish the contents of a pack, whether sealed or not.\n\n","order_by":null,"text":{"0":{"id":1383570,"text":"In any prosecution for violations of this title, where a sealed pack is labeled as containing cigarettes, such labeling shall be prima facie evidence that the contents of the pack meet the definition of &#8220;cigarette&#8221; as defined by \u00a7 58.1-1000. Nothing shall preclude the introduction of other relevant evidence to establish the contents of a pack, whether sealed or not.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52821,"edition_id":2,"name":"Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52820,"metadata":{"child_laws":26,"child_structures":0},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479143,"object_type":"structure","relational_id":52821,"identifier":"1","token":"58.1\/I\/10\/1","url":"\/58.1\/I\/10\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52820,"edition_id":2,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":6,"parent_id":52818,"metadata":{"child_laws":48,"child_structures":4},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479141,"object_type":"structure","relational_id":52820,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370863,"structure_id":52821,"section_number":"58.1-1000","catch_line":"Definitions","url":"\/58.1-1000\/","token":"58.1\/I\/10\/1\/58.1-1000","metadata":false},{"id":370864,"structure_id":52821,"section_number":"58.1-1001","catch_line":"Tax levied; rate","url":"\/58.1-1001\/","token":"58.1\/I\/10\/1\/58.1-1001","metadata":false},{"id":370865,"structure_id":52821,"section_number":"58.1-1002","catch_line":"Exemptions","url":"\/58.1-1002\/","token":"58.1\/I\/10\/1\/58.1-1002","metadata":{"court_decisions":""}},{"id":370869,"structure_id":52821,"section_number":"58.1-1003","catch_line":"How paid; affixing of stamps; records of stamping agents; civil penalties","url":"\/58.1-1003\/","token":"58.1\/I\/10\/1\/58.1-1003","metadata":false},{"id":370866,"structure_id":52821,"section_number":"58.1-1003.1","catch_line":"Bad debt; deduction; definition","url":"\/58.1-1003.1\/","token":"58.1\/I\/10\/1\/58.1-1003.1","metadata":{"court_decisions":""}},{"id":370867,"structure_id":52821,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","url":"\/58.1-1003.2\/","token":"58.1\/I\/10\/1\/58.1-1003.2","metadata":false},{"id":370868,"structure_id":52821,"section_number":"58.1-1003.3","catch_line":"Roll-your-own cigarette machines","url":"\/58.1-1003.3\/","token":"58.1\/I\/10\/1\/58.1-1003.3","metadata":false},{"id":370870,"structure_id":52821,"section_number":"58.1-1004","catch_line":"Repealed","url":"\/58.1-1004\/","token":"58.1\/I\/10\/1\/58.1-1004","metadata":{"court_decisions":""}},{"id":370871,"structure_id":52821,"section_number":"58.1-1006","catch_line":"Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article","url":"\/58.1-1006\/","token":"58.1\/I\/10\/1\/58.1-1006","metadata":{"court_decisions":""}},{"id":370872,"structure_id":52821,"section_number":"58.1-1007","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1007\/","token":"58.1\/I\/10\/1\/58.1-1007","metadata":false},{"id":370875,"structure_id":52821,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","url":"\/58.1-1008\/","token":"58.1\/I\/10\/1\/58.1-1008","metadata":{"court_decisions":""}},{"id":370873,"structure_id":52821,"section_number":"58.1-1008.1","catch_line":"Monthly reports of tobacco product manufacturers","url":"\/58.1-1008.1\/","token":"58.1\/I\/10\/1\/58.1-1008.1","metadata":false},{"id":370874,"structure_id":52821,"section_number":"58.1-1008.2","catch_line":"Materially false statements in reports","url":"\/58.1-1008.2\/","token":"58.1\/I\/10\/1\/58.1-1008.2","metadata":false},{"id":370876,"structure_id":52821,"section_number":"58.1-1009","catch_line":"Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty","url":"\/58.1-1009\/","token":"58.1\/I\/10\/1\/58.1-1009","metadata":false},{"id":370878,"structure_id":52821,"section_number":"58.1-1010","catch_line":"Sale of unstamped cigarettes by wholesale dealers; penalty","url":"\/58.1-1010\/","token":"58.1\/I\/10\/1\/58.1-1010","metadata":false},{"id":370879,"structure_id":52821,"section_number":"58.1-1011","catch_line":"Qualification for permit to affix Virginia revenue stamps; penalty","url":"\/58.1-1011\/","token":"58.1\/I\/10\/1\/58.1-1011","metadata":false},{"id":370880,"structure_id":52821,"section_number":"58.1-1012","catch_line":"Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes","url":"\/58.1-1012\/","token":"58.1\/I\/10\/1\/58.1-1012","metadata":false},{"id":370881,"structure_id":52821,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","url":"\/58.1-1013\/","token":"58.1\/I\/10\/1\/58.1-1013","metadata":false},{"id":370882,"structure_id":52821,"section_number":"58.1-1014","catch_line":"Repealed","url":"\/58.1-1014\/","token":"58.1\/I\/10\/1\/58.1-1014","metadata":{"court_decisions":""}},{"id":370883,"structure_id":52821,"section_number":"58.1-1015","catch_line":"Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties","url":"\/58.1-1015\/","token":"58.1\/I\/10\/1\/58.1-1015","metadata":false},{"id":370884,"structure_id":52821,"section_number":"58.1-1016","catch_line":"Administration and enforcement of tax","url":"\/58.1-1016\/","token":"58.1\/I\/10\/1\/58.1-1016","metadata":false},{"id":370889,"structure_id":52821,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","url":"\/58.1-1017\/","token":"58.1\/I\/10\/1\/58.1-1017","metadata":false},{"id":370885,"structure_id":52821,"section_number":"58.1-1017.1","catch_line":"Possession with intent to distribute tax-paid, contraband cigarettes; penalties","url":"\/58.1-1017.1\/","token":"58.1\/I\/10\/1\/58.1-1017.1","metadata":false},{"id":370886,"structure_id":52821,"section_number":"58.1-1017.2","catch_line":"Sealed pack labeled as cigarettes; prima facie evidence of cigarettes","url":"\/58.1-1017.2\/","token":"58.1\/I\/10\/1\/58.1-1017.2","metadata":{"court_decisions":""}},{"id":370887,"structure_id":52821,"section_number":"58.1-1017.3","catch_line":"Fraudulent purchase of cigarettes; penalties","url":"\/58.1-1017.3\/","token":"58.1\/I\/10\/1\/58.1-1017.3","metadata":{"court_decisions":{"0":{"name":"Sidi O. Jiddou v. Commonwealth of Virginia","case_number":"1910182","citation":null,"date":"2019-12-27","url":"https:\/\/www.courtlistener.com\/opinion\/4690754\/sidi-o-jiddou-v-commonwealth-of-virginia\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"D'Andre Davon Ballard v. Commonwealth of Virginia","case_number":"1698231","citation":null,"date":"2024-11-06","url":"https:\/\/www.courtlistener.com\/opinion\/10265886\/dandre-davon-ballard-v-commonwealth-of-virginia\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":370888,"structure_id":52821,"section_number":"58.1-1017.4","catch_line":"Documents to be provided at purchase","url":"\/58.1-1017.4\/","token":"58.1\/I\/10\/1\/58.1-1017.4","metadata":false}],"previous_section":{"id":370885,"structure_id":52821,"section_number":"58.1-1017.1","catch_line":"Possession with intent to distribute tax-paid, contraband cigarettes; penalties","url":"\/58.1-1017.1\/","token":"58.1\/I\/10\/1\/58.1-1017.1","metadata":false},"next_section":{"id":370887,"structure_id":52821,"section_number":"58.1-1017.3","catch_line":"Fraudulent purchase of cigarettes; penalties","url":"\/58.1-1017.3\/","token":"58.1\/I\/10\/1\/58.1-1017.3","metadata":{"court_decisions":{"0":{"name":"Sidi O. Jiddou v. Commonwealth of Virginia","case_number":"1910182","citation":null,"date":"2019-12-27","url":"https:\/\/www.courtlistener.com\/opinion\/4690754\/sidi-o-jiddou-v-commonwealth-of-virginia\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"D'Andre Davon Ballard v. Commonwealth of Virginia","case_number":"1698231","citation":null,"date":"2024-11-06","url":"https:\/\/www.courtlistener.com\/opinion\/10265886\/dandre-davon-ballard-v-commonwealth-of-virginia\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1017.2\/","history_text":"<p>This law was first created in 2014. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?141+ful+CHAP0301\">301<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?141+ful+CHAP0422\">422<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":370863,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"}],"permalink":{"id":1479237,"object_type":"law","relational_id":370886,"identifier":"58.1-1017.2","token":"58.1\/I\/10\/1\/58.1-1017.2","url":"\/58.1-1017.2\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1017.2\/","token":"58.1\/I\/10\/1\/58.1-1017.2","dublin_core":{"Title":"Sealed pack labeled as cigarettes; prima facie evidence of cigarettes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1017.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In any <span class=\"dictionary\">prosecution<\/span> for violations of this title, where a <span class=\"dictionary\">sealed<\/span> <span class=\"dictionary\">pack<\/span> is labeled as containing <span class=\"dictionary\">cigarettes<\/span>, such labeling shall be prima facie <span class=\"dictionary\">evidence<\/span> that the contents of the <span class=\"dictionary\">pack<\/span> meet the definition of &#8220;<span class=\"dictionary\">cigarette<\/span>&#8221; as defined by \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/58.1-1000\/\">58.1-1000<\/a>. Nothing shall preclude the introduction of other relevant <span class=\"dictionary\">evidence<\/span> to establish the contents of a <span class=\"dictionary\">pack<\/span>, whether <span class=\"dictionary\">sealed<\/span> or not.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSEALED PACK LABELED AS CIGARETTES; PRIMA FACIE EVIDENCE OF CIGARETTES (\u00a7\n58.1-1017.2)\n\nIn any prosecution for violations of this title, where a sealed pack is labeled\nas containing cigarettes, such labeling shall be prima facie evidence that the\ncontents of the pack meet the definition of &#8220;cigarette&#8221; as defined\nby \u00a7 58.1-1000. Nothing shall preclude the introduction of other relevant\nevidence to establish the contents of a pack, whether sealed or not.\n\nHISTORY: 2014, cc. 301, 422.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}