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2004 SESSION
040109484Be 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.