| § 40-155. Definitions. |
| § 40-156. Levied; amount. |
| § 40-157. Method of payment. |
| § 40-158. Preparation and sale of stamps generally. |
| § 40-159. Duties of dealers and sellers with respect to stamps. |
| § 40-160. Visibility of stamps or meter markings. |
| § 40-161. Altering design of stamps. |
| § 40-162. Refund for unused stamps or meter imprints. |
| § 40-163. Seizure and sale of unstamped cigarettes. |
| § 40-164. Dealers' and sellers' records generally. |
| § 40-165. Rules and regulations for enforcement and administration of article; examination of books, records, etc. |
| § 40-166. Tax in addition to other taxes. |
| § 40-167. Violations of article—Prohibited acts enumerated. |
| § 40-168. Same—Possession by seller of unstamped cigarettes deemed evidence of violation. |
| § 40-169. Same—Penalty. |
| §§ 40-170—40-179. Reserved. |
|
Footnotes: --- (11) ---
State Law reference— Authority to levy cigarette tax and permitted provisions of ordinance providing for administration and enforcement of such tax, Code of Virginia, §§ 58.1-3830, 58.1-3832. |