{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/18.2-246.12.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/18.2-246.12.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/18.2-246.12.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/18.2-246.12.html"}],"law_id":82071,"edition_id":1,"section_id":82071,"structure_id":16303,"section_number":"18.2-246.12","catch_line":"Collection of taxes","history":"2003, c. 1010.","full_text":"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:\n\n1\n\nThe name and address of the consumer to whom such sale was made;2\n\nThe name and address of the seller of the cigarettes;3\n\nThe brand or brands of the cigarettes that were sold in such sale; and4\n\nThe quantity of cigarettes that were sold in such sale.","order_by":null,"text":{"0":{"id":294128,"text":"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:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":294129,"text":"The name and address of the consumer to whom such sale was made;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":294130,"text":"The name and address of the seller of the cigarettes;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":294131,"text":"The brand or brands of the cigarettes that were sold in such sale; and","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":294132,"text":"The quantity of cigarettes that were sold in such sale.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"ancestry":[{"id":16303,"edition_id":1,"name":"Cigarette Delivery Sale Requirements","identifier":"10","label":"article","depth":3,"order_by":1,"parent_id":13358,"metadata":{},"date_created":"2026-06-26 04:13:07","date_modified":"2026-06-26 04:13:07","permalink":{"id":165969,"object_type":"structure","relational_id":16303,"identifier":"10","token":"18.2\/6\/10","url":"\/18.2\/6\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13358,"edition_id":1,"name":"Crimes Involving Fraud","identifier":"6","label":"chapter","depth":2,"order_by":1,"parent_id":12972,"metadata":{},"date_created":"2026-06-26 03:44:42","date_modified":"2026-06-26 03:44:42","permalink":{"id":165933,"object_type":"structure","relational_id":13358,"identifier":"6","token":"18.2\/6","url":"\/18.2\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12972,"edition_id":1,"name":"Crimes and Offenses Generally","identifier":"18.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:05","date_modified":"2026-06-26 03:44:05","permalink":{"id":164139,"object_type":"structure","relational_id":12972,"identifier":"18.2","token":"18.2","url":"\/18.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77474,"structure_id":16303,"section_number":"18.2-246.10","catch_line":"Shipping requirements","url":"\/18.2-246.10\/","token":"18.2\/6\/10\/18.2-246.10","metadata":false},{"id":72390,"structure_id":16303,"section_number":"18.2-246.11","catch_line":"Registration and reporting requirements","url":"\/18.2-246.11\/","token":"18.2\/6\/10\/18.2-246.11","metadata":false},{"id":82071,"structure_id":16303,"section_number":"18.2-246.12","catch_line":"Collection of taxes","url":"\/18.2-246.12\/","token":"18.2\/6\/10\/18.2-246.12","metadata":false},{"id":76278,"structure_id":16303,"section_number":"18.2-246.13","catch_line":"Civil penalties; penalties","url":"\/18.2-246.13\/","token":"18.2\/6\/10\/18.2-246.13","metadata":false},{"id":66398,"structure_id":16303,"section_number":"18.2-246.14","catch_line":"Counterfeit cigarettes; penalty; civil penalty","url":"\/18.2-246.14\/","token":"18.2\/6\/10\/18.2-246.14","metadata":false},{"id":71537,"structure_id":16303,"section_number":"18.2-246.15","catch_line":"Enforcement","url":"\/18.2-246.15\/","token":"18.2\/6\/10\/18.2-246.15","metadata":false},{"id":66660,"structure_id":16303,"section_number":"18.2-246.6","catch_line":"Definitions","url":"\/18.2-246.6\/","token":"18.2\/6\/10\/18.2-246.6","metadata":false},{"id":81826,"structure_id":16303,"section_number":"18.2-246.7","catch_line":"Requirements for delivery sales","url":"\/18.2-246.7\/","token":"18.2\/6\/10\/18.2-246.7","metadata":false},{"id":68786,"structure_id":16303,"section_number":"18.2-246.8","catch_line":"Age verification requirements","url":"\/18.2-246.8\/","token":"18.2\/6\/10\/18.2-246.8","metadata":false},{"id":86235,"structure_id":16303,"section_number":"18.2-246.9","catch_line":"Disclosure requirements","url":"\/18.2-246.9\/","token":"18.2\/6\/10\/18.2-246.9","metadata":false}],"previous_section":{"id":72390,"structure_id":16303,"section_number":"18.2-246.11","catch_line":"Registration and reporting requirements","url":"\/18.2-246.11\/","token":"18.2\/6\/10\/18.2-246.11","metadata":false},"next_section":{"id":76278,"structure_id":16303,"section_number":"18.2-246.13","catch_line":"Civil penalties; penalties","url":"\/18.2-246.13\/","token":"18.2\/6\/10\/18.2-246.13","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/18.2-246.12\/","history_text":"

This law was first created in 2003. The record of its establishment is cataloged in chapter 1010<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":77474,"section_number":"18.2-246.10","catch_line":"Shipping requirements","order_by":null,"url":"\/18.2-246.10\/"},{"id":81826,"section_number":"18.2-246.7","catch_line":"Requirements for delivery sales","order_by":null,"url":"\/18.2-246.7\/"}],"refers_to":false,"permalink":{"id":165979,"object_type":"law","relational_id":82071,"identifier":"18.2-246.12","token":"18.2\/6\/10\/18.2-246.12","url":"\/18.2-246.12\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/18.2-246.12\/","token":"18.2\/6\/10\/18.2-246.12","dublin_core":{"Title":"Collection of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 18.2-246.12","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each person accepting a purchase order<\/span> for a delivery sale<\/span> shall collect and remit to the Board<\/span> all cigarette<\/span> taxes imposed by the Commonwealth with respect to such delivery sale<\/span>, 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<\/span> finds that any tax imposed by the Commonwealth and administered by the Department of Taxation has not been collected and remitted, the Board<\/span> shall provide the Department of Taxation with a notification of such sale which shall include:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The name and address of the consumer<\/span> to whom such sale was made; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The name and address of the seller of the cigarettes<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The brand or brands of the cigarettes<\/span> that were sold in such sale; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The quantity of cigarettes<\/span> that were sold in such sale. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF TAXES (\u00a7 18.2-246.12)\n\nEach person accepting a purchase order for a delivery sale shall collect and\nremit to the Board all cigarette taxes imposed by the Commonwealth with respect\nto such delivery sale, except that such collection and remission shall not be\nrequired to the extent such person has obtained proof (in the form of the\npresence of applicable revenue stamps or otherwise) that such taxes already have\nbeen paid to the Commonwealth. In the event the Board finds that any tax imposed\nby the Commonwealth and administered by the Department of Taxation has not been\ncollected and remitted, the Board shall provide the Department of Taxation with\na notification of such sale which shall include:\n\n1. The name and address of the consumer to whom such sale was made;\n\n2. The name and address of the seller of the cigarettes;\n\n3. The brand or brands of the cigarettes that were sold in such sale; and\n\n4. The quantity of cigarettes that were sold in such sale.\n\nHISTORY: 2003, c. 1010.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}