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1997 SESSION
970946132Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3831 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3831. Tax in certain counties.
Fairfaxand , Arlington, and Accomack Counties
shall have the power to levy tax upon the sale or use of cigarettes. Such tax
shall be in such amount and on such terms as the governing body may by
ordinances prescribe, not to exceed five cents per pack or the amount levied
under state law, whichever is greater. The provisions of § 58.1-3830 shall
apply to such counties, mutatis mutandis.