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2004 SESSION

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040109484
HOUSE BILL NO. 72 Offered January 14, 2004 Prefiled December 15, 2003 A BILL to amend and reenact § 58.1-1001 of the Code of Virginia, relating to the state cigarette tax. ---------- Patron-- Reese ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-1001 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-1001. Tax levied; rate.

In addition to all other taxes now imposed by law, every person within this Commonwealth who sells, stores or receives cigarettes made of tobacco or any substitute thereof, for the purpose of distribution to any person within this Commonwealth, shall pay to this Commonwealth an excise tax of one and one-quarter mills two and one-half cents on each such cigarette.

2. That all additional revenues collected as a result of the rate increase provided in this act shall be appropriated solely for the Standards of Quality as enumerated in § 2 of Article 8 of the Constitution of Virginia.