{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-4209.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-4209.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-4209.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-4209.html"}],"law_id":81710,"edition_id":1,"section_id":81710,"structure_id":14890,"section_number":"3.2-4209","catch_line":"Reporting of information","history":"2003, c. 798, \u00a7 3.1-336.8; 2006, cc. 31, 674, 768; 2008, cc. 758, 860; 2013, c. 381.","full_text":"A\n\nNot later than 20 days after the end of each calendar quarter, and more frequently if so directed by the Commissioner, each stamping agent shall submit to the Attorney General such information as the Attorney General requires to facilitate compliance with this article, including, but not limited to, a list by brand family of the total number of cigarettes for which the stamping agent affixed stamps during the previous calendar quarter or otherwise paid the tax due for such cigarettes. The Attorney General may allow such information to be filed electronically. For roll-your-own tobacco, in lieu of the number of cigarettes sold, the Attorney General shall require that the stamping agent submit the total quantity in ounces, by brand family, of all such roll-your-own tobacco in accordance with the invoice accompanying each shipment he initiates, as provided in subsection D of § 58.1-1003.2, or for which the stamping agent otherwise paid the tax due for such roll-your-own tobacco. The stamping agent shall maintain, and make available to the Commissioner and Attorney General, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the Attorney General for a period of five years.B\n\nIn addition to the information required to be submitted pursuant to subsection A or any other provision of law, the Attorney General may require a stamping agent, distributor or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the Attorney General to determine whether a tobacco product manufacturer has complied, is in compliance, and will continue in compliance with this article and Article 1 (§ 3.2-4200 et seq.) of this chapter.C\n\nOn a quarterly basis, and upon request made in writing by a tobacco product manufacturer, a stamping agent shall provide to the requesting tobacco product manufacturer the total number of cigarettes, by brand family, which the stamping agent reported to the Attorney General pursuant to subsection A, provided that such information provided by the stamping agent to a tobacco manufacturer shall be limited to the brand families of that manufacturer as listed in the Directory established pursuant to § 3.2-4206. A stamping agent receiving a request pursuant to this subsection shall provide the requested information within 30 days from receipt of the request.","order_by":null,"text":{"0":{"id":292709,"text":"Not later than 20 days after the end of each calendar quarter, and more frequently if so directed by the Commissioner, each stamping agent shall submit to the Attorney General such information as the Attorney General requires to facilitate compliance with this article, including, but not limited to, a list by brand family of the total number of cigarettes for which the stamping agent affixed stamps during the previous calendar quarter or otherwise paid the tax due for such cigarettes. The Attorney General may allow such information to be filed electronically. For roll-your-own tobacco, in lieu of the number of cigarettes sold, the Attorney General shall require that the stamping agent submit the total quantity in ounces, by brand family, of all such roll-your-own tobacco in accordance with the invoice accompanying each shipment he initiates, as provided in subsection D of § 58.1-1003.2, or for which the stamping agent otherwise paid the tax due for such roll-your-own tobacco. The stamping agent shall maintain, and make available to the Commissioner and Attorney General, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the Attorney General for a period of five years.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":292710,"text":"In addition to the information required to be submitted pursuant to subsection A or any other provision of law, the Attorney General may require a stamping agent, distributor or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the Attorney General to determine whether a tobacco product manufacturer has complied, is in compliance, and will continue in compliance with this article and Article 1 (§ 3.2-4200 et seq.) of this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":292711,"text":"On a quarterly basis, and upon request made in writing by a tobacco product manufacturer, a stamping agent shall provide to the requesting tobacco product manufacturer the total number of cigarettes, by brand family, which the stamping agent reported to the Attorney General pursuant to subsection A, provided that such information provided by the stamping agent to a tobacco manufacturer shall be limited to the brand families of that manufacturer as listed in the Directory established pursuant to § 3.2-4206. A stamping agent receiving a request pursuant to this subsection shall provide the requested information within 30 days from receipt of the request.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14890,"edition_id":1,"name":"Enforcement of Requirements for Tobacco Product Manufacturers","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13950,"metadata":{},"date_created":"2026-06-26 03:50:36","date_modified":"2026-06-26 03:50:36","permalink":{"id":196277,"object_type":"structure","relational_id":14890,"identifier":"3","token":"3.2\/III\/42\/3","url":"\/3.2\/III\/42\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13950,"edition_id":1,"name":"Implementation of Tobacco Master Settlement Agreement","identifier":"42","label":"chapter","depth":3,"order_by":1,"parent_id":13102,"metadata":{},"date_created":"2026-06-26 03:46:24","date_modified":"2026-06-26 03:46:24","permalink":{"id":196255,"object_type":"structure","relational_id":13950,"identifier":"42","token":"3.2\/III\/42","url":"\/3.2\/III\/42\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13102,"edition_id":1,"name":"Production and Sale of Agricultural Products","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:44:17","date_modified":"2026-06-26 03:44:17","permalink":{"id":195443,"object_type":"structure","relational_id":13102,"identifier":"III","token":"3.2\/III","url":"\/3.2\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80628,"structure_id":14890,"section_number":"3.2-4204","catch_line":"Definitions","url":"\/3.2-4204\/","token":"3.2\/III\/42\/3\/3.2-4204","metadata":false},{"id":56853,"structure_id":14890,"section_number":"3.2-4205","catch_line":"Certifications","url":"\/3.2-4205\/","token":"3.2\/III\/42\/3\/3.2-4205","metadata":false},{"id":76149,"structure_id":14890,"section_number":"3.2-4206","catch_line":"Directory of cigarettes approved for stamping and sale","url":"\/3.2-4206\/","token":"3.2\/III\/42\/3\/3.2-4206","metadata":false},{"id":70883,"structure_id":14890,"section_number":"3.2-4206.01","catch_line":"List of persons ineligible to be authorized holders","url":"\/3.2-4206.01\/","token":"3.2\/III\/42\/3\/3.2-4206.01","metadata":false},{"id":84065,"structure_id":14890,"section_number":"3.2-4206.1","catch_line":"Bond requirement for newly qualified and elevated-risk nonparticipating manufacturers","url":"\/3.2-4206.1\/","token":"3.2\/III\/42\/3\/3.2-4206.1","metadata":false},{"id":74369,"structure_id":14890,"section_number":"3.2-4207","catch_line":"Prohibition against stamping or sale or import of cigarettes not in the Directory","url":"\/3.2-4207\/","token":"3.2\/III\/42\/3\/3.2-4207","metadata":false},{"id":77004,"structure_id":14890,"section_number":"3.2-4208","catch_line":"Agent for service of process","url":"\/3.2-4208\/","token":"3.2\/III\/42\/3\/3.2-4208","metadata":false},{"id":80741,"structure_id":14890,"section_number":"3.2-4208.1","catch_line":"Joint and several 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Attorney General","url":"\/3.2-4216\/","token":"3.2\/III\/42\/3\/3.2-4216","metadata":false},{"id":68406,"structure_id":14890,"section_number":"3.2-4217","catch_line":"Disgorgement of profits for violations","url":"\/3.2-4217\/","token":"3.2\/III\/42\/3\/3.2-4217","metadata":false},{"id":82259,"structure_id":14890,"section_number":"3.2-4217.1","catch_line":"Presumption","url":"\/3.2-4217.1\/","token":"3.2\/III\/42\/3\/3.2-4217.1","metadata":false},{"id":61847,"structure_id":14890,"section_number":"3.2-4218","catch_line":"Conflicts","url":"\/3.2-4218\/","token":"3.2\/III\/42\/3\/3.2-4218","metadata":false},{"id":72681,"structure_id":14890,"section_number":"3.2-4219","catch_line":"Materially false statements","url":"\/3.2-4219\/","token":"3.2\/III\/42\/3\/3.2-4219","metadata":false}],"previous_section":{"id":80741,"structure_id":14890,"section_number":"3.2-4208.1","catch_line":"Joint and several 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This law was first created in 2003. The record of its establishment is cataloged in chapter 798<\/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. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2006, chapters 31<\/a>, 674<\/a>, and 768<\/a>; in 2008, chapters 758<\/a> and 860<\/a>; in 2013, chapter 381<\/a>.<\/p>","references":[{"id":83441,"section_number":"3.2-4212","catch_line":"Penalties and other remedies","order_by":null,"url":"\/3.2-4212\/"},{"id":82259,"section_number":"3.2-4217.1","catch_line":"Presumption","order_by":null,"url":"\/3.2-4217.1\/"},{"id":79929,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","order_by":null,"url":"\/58.1-1008\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"refers_to":[{"id":80296,"section_number":"3.2-4200","catch_line":"Definitions","order_by":null,"url":"\/3.2-4200\/"},{"id":76149,"section_number":"3.2-4206","catch_line":"Directory of cigarettes approved for stamping and sale","order_by":null,"url":"\/3.2-4206\/"},{"id":81469,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","order_by":null,"url":"\/58.1-1003.2\/"}],"permalink":{"id":196311,"object_type":"law","relational_id":81710,"identifier":"3.2-4209","token":"3.2\/III\/42\/3\/3.2-4209","url":"\/3.2-4209\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-4209\/","token":"3.2\/III\/42\/3\/3.2-4209","dublin_core":{"Title":"Reporting of information","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-4209","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Not later than 20 days after the end of each calendar quarter, and more frequently if so directed by the Commissioner<\/span>, each stamping agent<\/span> shall submit to the Attorney General<\/span> such information as the Attorney General<\/span> requires to facilitate compliance with this article, including, but not limited to, a list by brand family<\/span> of the total number of cigarettes for which the stamping agent<\/span> affixed stamps during the previous calendar quarter or otherwise paid the tax due for such cigarettes. The Attorney General<\/span> may allow such information to be filed electronically. For roll-your-own tobacco, in lieu of the number of cigarettes sold, the Attorney General<\/span> shall require that the stamping agent<\/span> submit the total quantity in ounces, by brand family<\/span>, of all such roll-your-own tobacco in accordance with the invoice accompanying each shipment he initiates, as provided in subsection D of § 58.1-1003.2<\/a>, or for which the stamping agent<\/span> otherwise paid the tax due for such roll-your-own tobacco. The stamping agent<\/span> shall maintain, and make available to the Commissioner<\/span> and Attorney General<\/span>, all invoices and documentation of sales of all nonparticipating manufacturer<\/span> cigarettes and any other information relied upon in reporting to the Attorney General<\/span> for a period of five years. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to the information required to be submitted pursuant to subsection A or any other provision of law<\/span>, the Attorney General<\/span> may require a stamping agent<\/span>, distributor or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family<\/span>, as is necessary to enable the Attorney General<\/span> to determine whether a tobacco product manufacturer has complied, is in compliance, and will continue in compliance with this article and Article 1 (§ 3.2-4200<\/a> et seq.) of this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> On a quarterly basis, and upon request made in writing by a tobacco product manufacturer, a stamping agent<\/span> shall provide to the requesting tobacco product manufacturer the total number of cigarettes, by brand family<\/span>, which the stamping agent<\/span> reported to the Attorney General<\/span> pursuant to subsection A, provided that such information provided by the stamping agent<\/span> to a tobacco manufacturer shall be limited to the brand families of that manufacturer as listed in the Directory established pursuant to § 3.2-4206<\/a>. A stamping agent<\/span> receiving a request pursuant to this subsection shall provide the requested information within 30 days from receipt of the request. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORTING OF INFORMATION (\u00a7 3.2-4209)\n\nA. Not later than 20 days after the end of each calendar quarter, and more\nfrequently if so directed by the Commissioner, each stamping agent shall submit\nto the Attorney General such information as the Attorney General requires to\nfacilitate compliance with this article, including, but not limited to, a list\nby brand family of the total number of cigarettes for which the stamping agent\naffixed stamps during the previous calendar quarter or otherwise paid the tax\ndue for such cigarettes. The Attorney General may allow such information to be\nfiled electronically. For roll-your-own tobacco, in lieu of the number of\ncigarettes sold, the Attorney General shall require that the stamping agent\nsubmit the total quantity in ounces, by brand family, of all such roll-your-own\ntobacco in accordance with the invoice accompanying each shipment he initiates,\nas provided in subsection D of § 58.1-1003.2, or for which the stamping\nagent otherwise paid the tax due for such roll-your-own tobacco. The stamping\nagent shall maintain, and make available to the Commissioner and Attorney\nGeneral, all invoices and documentation of sales of all nonparticipating\nmanufacturer cigarettes and any other information relied upon in reporting to\nthe Attorney General for a period of five years.\n\nB. In addition to the information required to be submitted pursuant to\nsubsection A or any other provision of law, the Attorney General may require a\nstamping agent, distributor or tobacco product manufacturer to submit any\nadditional information including, but not limited to, samples of the packaging\nor labeling of each brand family, as is necessary to enable the Attorney General\nto determine whether a tobacco product manufacturer has complied, is in\ncompliance, and will continue in compliance with this article and Article 1\n(§ 3.2-4200 et seq.) of this chapter.\n\nC. On a quarterly basis, and upon request made in writing by a tobacco product\nmanufacturer, a stamping agent shall provide to the requesting tobacco product\nmanufacturer the total number of cigarettes, by brand family, which the stamping\nagent reported to the Attorney General pursuant to subsection A, provided that\nsuch information provided by the stamping agent to a tobacco manufacturer shall\nbe limited to the brand families of that manufacturer as listed in the Directory\nestablished pursuant to § 3.2-4206. A stamping agent receiving a request\npursuant to this subsection shall provide the requested information within 30\ndays from receipt of the request.\n\nHISTORY: 2003, c. 798, \u00a7 3.1-336.8; 2006, cc. 31, 674, 768; 2008, cc. 758, 860;\n2013, c. 381.","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}}