Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Cigarette Tax Regulations [23 VAC 10 ‑ 370]
Review 1515
Periodic Review of this Chapter
Includes a Small Business Impact Review
Date Filed: 8/3/2016
Notice of Periodic Review
Pursuant to Executive Order 17 (2014)and ยงยง 2.2-4007.1 and 2.2-4017 of the Code of Virginia, the Department of Taxation is conducting a periodic review and small business impact review of VAC citation: 23 VAC 10-370, title of regulation: Cigarette Tax Regulations.

The review of this regulation will be guided by the principles in Executive Order 17 (2014).

The purpose of this review is to determine whether this regulation should be repealed, amended, or retained in its current form. Public comment is sought on the review of any issue relating to this regulation, including whether the regulation (i) is necessary for the protection of public health, safety, and welfare or for the economical performance of important governmental functions; (ii) minimizes the economic impact on small businesses in a manner consistent with the stated objectives of applicable law; and (iii) is clearly written and easily understandable.

The comment period begins September 5, 2016, and ends on September 26, 2016.

Comments may be submitted online to the Virginia Regulatory Town Hall at Comments may also be sent to Name: Joe Mayer, Title: Lead Policy Analyst, Address: PO Box 27185, City: Richmond, State: Virginia, Zip: 23261-7185, Telephone: (804) 371-2299, FAX: (804) 371-2355, email address:
Publication of Notice in the Register and Public Comment Period
Published in the Virginia Register on 9/5/2016
Comment Period begins on the publication date and ended on 9/26/2016

Comments Received: 0

Review Result
Amend the regulation
TH-07 Periodic Review Report of Findings   (not yet submitted)
Action Implementing the Result
Action ID #5061: Amending Cigarette Tax Regulation to Reflect Statutory Changes
Attorney General Certification
Submitted to OAG: 8/3/2016
Review Completed: 8/9/2016
Result: Certified
pdf Review Memo