CHAPTER 150

An Act to amend and reenact § 28 of Chapter 392 of the Acts of Assembly
of 1960, which levied excise (sales and use) taxes on certain tobacco
products, to-wit, little cigars, cheroots, stogies, cigars, and cigarettes;
provided for the collection and distribution of such taxes and the ad-
ministration of this act; and prescribed penalties for violations, the
section relating to administration of and duration of tax. HT]

Approved February 28, 1962

Be it enacted by the General Assembly of Virginia:

1. That § twenty-eight of Chapter three hundred ninety-two of the
Acts of Assembly of nineteen hundred sixty, be amended and reenacted
as follows:

§ 28. This act shall be in force for all purposes from August first,
nineteen hundred and sixty, until June thirty, nineteen hundred sixty-
*four; provided, however, that all necessary preparations for administering
and complying with this act shall be made before that date, and §§ twenty-
five and twenty-six of this act shall be in force from July one, nineteen
hundred sixty, until June thirty, nineteen hundred sixty-*four.