§ 18.2-246.12 Collection of taxes
Each person accepting a purchase order for a delivery sale shall collect and remit to the Board all cigarette taxes imposed by the Commonwealth with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable revenue stamps or otherwise) that such taxes already have been paid to the Commonwealth. In the event the Board finds that any tax imposed by the Commonwealth and administered by the Department of Taxation has not been collected and remitted, the Board shall provide the Department of Taxation with a notification of such sale which shall include:
1. The name and address of the consumer to whom such sale was made;
3. The brand or brands of the cigarettes that were sold in such sale; and
History
This law was first created in 2003. The record of its establishment is cataloged in chapter 1010 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.
2003, c. 1010.