{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1021.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1021.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1021.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1021.html"}],"law_id":370910,"edition_id":2,"section_id":370910,"structure_id":52822,"section_number":"58.1-1021","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","history":"Code 1950, \u00a7 58-757.22; 1960, c. 392, \u00a7 22; 1984, c. 675; 2005, c. 28.","full_text":"It shall be the duty of every person storing, using or otherwise consuming in this Commonwealth cigarettes subject to the provisions of this article to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the purchase, sale, exchange, receipt, ownership, storage, use or other consumption of such cigarettes for a period of three years. All such invoices, books, papers, cancelled checks, or other memoranda shall be subject to audit and inspection by any duly authorized representative of the Department at any reasonable time. Any person who fails or refuses to keep and preserve the records as herein required shall be guilty of a Class 2 misdemeanor. Any person who fails or refuses to allow an audit or inspection of the records as herein provided, shall be assessed a penalty of $1,000 for each day he fails or refuses to allow an audit or inspection of the records, to be assessed and collected by the Department as other taxes are collected.\n\n","order_by":null,"text":{"0":{"id":1383659,"text":"It shall be the duty of every person storing, using or otherwise consuming in this Commonwealth cigarettes subject to the provisions of this article to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the purchase, sale, exchange, receipt, ownership, storage, use or other consumption of such cigarettes for a period of three years. All such invoices, books, papers, cancelled checks, or other memoranda shall be subject to audit and inspection by any duly authorized representative of the Department at any reasonable time. Any person who fails or refuses to keep and preserve the records as herein required shall be guilty of a Class 2 misdemeanor. Any person who fails or refuses to allow an audit or inspection of the records as herein provided, shall be assessed a penalty of $1,000 for each day he fails or refuses to allow an audit or inspection of the records, to be assessed and collected by the Department as other taxes are collected.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52822,"edition_id":2,"name":"Use Tax","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":52820,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:06:20","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479249,"object_type":"structure","relational_id":52822,"identifier":"2","token":"58.1\/I\/10\/2","url":"\/58.1\/I\/10\/2\/","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":370890,"structure_id":52822,"section_number":"58.1-1018","catch_line":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","url":"\/58.1-1018\/","token":"58.1\/I\/10\/2\/58.1-1018","metadata":false},{"id":370891,"structure_id":52822,"section_number":"58.1-1019","catch_line":"Monthly returns and payment of tax","url":"\/58.1-1019\/","token":"58.1\/I\/10\/2\/58.1-1019","metadata":false},{"id":370893,"structure_id":52822,"section_number":"58.1-1020","catch_line":"Assessment of tax by Department","url":"\/58.1-1020\/","token":"58.1\/I\/10\/2\/58.1-1020","metadata":false},{"id":370910,"structure_id":52822,"section_number":"58.1-1021","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1021\/","token":"58.1\/I\/10\/2\/58.1-1021","metadata":false}],"previous_section":{"id":370893,"structure_id":52822,"section_number":"58.1-1020","catch_line":"Assessment of tax by Department","url":"\/58.1-1020\/","token":"58.1\/I\/10\/2\/58.1-1020","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1021\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 392; in 1984, chapter 675; in 2005, chapter 28<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479263,"object_type":"law","relational_id":370910,"identifier":"58.1-1021","token":"58.1\/I\/10\/2\/58.1-1021","url":"\/58.1-1021\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1021\/","token":"58.1\/I\/10\/2\/58.1-1021","dublin_core":{"Title":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1021","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

It shall be the duty of every person storing, using or otherwise consuming in this Commonwealth cigarettes<\/span> subject to the provisions of this article to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the purchase, sale, exchange, receipt, ownership, storage<\/span>, use<\/span> or other consumption of such cigarettes<\/span> for a period of three years. All such invoices, books, papers, cancelled checks, or other memoranda shall be subject to audit and inspection by any duly authorized representative of the Department<\/span> at any reasonable time. Any person who fails or refuses to keep and preserve the records as herein required shall be guilty of a Class 2 misdemeanor<\/span>. Any person who fails or refuses to allow an audit or inspection of the records as herein provided, shall be assessed a penalty<\/span> of $1,000 for each day he fails or refuses to allow an audit or inspection of the records, to be assessed and collected by the Department<\/span> as other taxes are collected.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDOCUMENTS TOUCHING PURCHASE, SALE, ETC., OF CIGARETTES TO BE KEPT FOR THREE\nYEARS, SUBJECT TO INSPECTION; PENALTY (\u00a7 58.1-1021)\n\nIt shall be the duty of every person storing, using or otherwise consuming in\nthis Commonwealth cigarettes subject to the provisions of this article to keep\nand preserve all invoices, books, papers, cancelled checks, or other memoranda\ntouching the purchase, sale, exchange, receipt, ownership, storage, use or other\nconsumption of such cigarettes for a period of three years. All such invoices,\nbooks, papers, cancelled checks, or other memoranda shall be subject to audit\nand inspection by any duly authorized representative of the Department at any\nreasonable time. Any person who fails or refuses to keep and preserve the\nrecords as herein required shall be guilty of a Class 2 misdemeanor. Any person\nwho fails or refuses to allow an audit or inspection of the records as herein\nprovided, shall be assessed a penalty of $1,000 for each day he fails or refuses\nto allow an audit or inspection of the records, to be assessed and collected by\nthe Department as other taxes are collected.\n\nHISTORY: Code 1950, \u00a7 58-757.22; 1960, c. 392, \u00a7 22; 1984, c. 675; 2005, c.\n28.","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"}}