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Lynchburg |
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Code of Ordinances |
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Chapter 36. TAX CODE |
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Article V. SPECIAL TAXES |
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Division 2. CIGARETTE TAX |
| § 36-195. Definitions. |
| § 36-196. Rate and amount of tax. |
| § 36-197. How tax paid. |
| § 36-198. Reports. |
| § 36-199. Stamps, machine imprint required. |
| § 36-200. Preparation of stamps. |
| § 36-201. Design of stamps. |
| § 36-202. Meter machines. |
| § 36-203. Refunds. |
| § 36-204. Seizure, sale of untaxed cigarettes. |
| § 36-205. Illegal acts. |
| § 36-206. Presumption of violation. |
| § 36-207. Keeping, maintenance of records. |
| § 36-208. Rules, regulations. |
| § 36-209. Tax additional. |
| § 36-210. Penalties. |
| §§ 36-211—36-220. Reserved. |
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Footnotes: --- (4) ---
State Law reference— Taxes on tobacco products, Code of Virginia, § 58.1-1000 et seq. |