{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-103.01.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-103.01.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-103.01.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-103.01.html"}],"law_id":75212,"edition_id":1,"section_id":75212,"structure_id":13259,"section_number":"4.1-103.01","catch_line":"Additional powers; access to certain tobacco sales records; inspections; penalty","history":"1998, cc. 189, 364.","full_text":"A\n\nNotwithstanding the provisions of § 58.1-3 or any other provision of law, the Tax Commissioner shall provide to the Board the name, address, and other identifying information within his possession of all wholesale cigarette dealers.B\n\nAll invoices, books, papers or other memoranda and records concerning the sale of cigarettes maintained by wholesale cigarette dealers pursuant to § 58.1-1007 shall be subject to inspection during normal business hours by special agents of the Board. Any person who, upon request by a special agent, unreasonably fails or refuses to allow an inspection of the records authorized by this subsection shall be guilty of a Class 2 misdemeanor.C\n\nThe Board may use the information obtained from the Tax Commissioner or by the inspections authorized by subsection B only for the purpose of creating and maintaining a list of retail dealers to facilitate enforcement of the laws governing the sale of tobacco products to minors. Neither the Board nor any special agent shall divulge any information provided by the Tax Commissioner or obtained in the performance of the inspections authorized by subsection B to anyone other than to another special agent. Any person violating the provisions of this subsection shall be guilty of a Class 2 misdemeanor.","order_by":null,"text":{"0":{"id":270075,"text":"Notwithstanding the provisions of § 58.1-3 or any other provision of law, the Tax Commissioner shall provide to the Board the name, address, and other identifying information within his possession of all wholesale cigarette dealers.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":270076,"text":"All invoices, books, papers or other memoranda and records concerning the sale of cigarettes maintained by wholesale cigarette dealers pursuant to § 58.1-1007 shall be subject to inspection during normal business hours by special agents of the Board. Any person who, upon request by a special agent, unreasonably fails or refuses to allow an inspection of the records authorized by this subsection shall be guilty of a Class 2 misdemeanor.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":270077,"text":"The Board may use the information obtained from the Tax Commissioner or by the inspections authorized by subsection B only for the purpose of creating and maintaining a list of retail dealers to facilitate enforcement of the laws governing the sale of tobacco products to minors. Neither the Board nor any special agent shall divulge any information provided by the Tax Commissioner or obtained in the performance of the inspections authorized by subsection B to anyone other than to another special agent. Any person violating the provisions of this subsection shall be guilty of a Class 2 misdemeanor.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13259,"edition_id":1,"name":"Definitions and General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:44:31","date_modified":"2026-06-26 03:44:31","permalink":{"id":218573,"object_type":"structure","relational_id":13259,"identifier":"1","token":"4.1\/I\/1","url":"\/4.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55602,"structure_id":13259,"section_number":"4.1-100","catch_line":"Definitions","url":"\/4.1-100\/","token":"4.1\/I\/1\/4.1-100","metadata":false},{"id":54605,"structure_id":13259,"section_number":"4.1-101","catch_line":"Virginia Alcoholic Beverage Control Authority created; 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This law was first created in 1998. The record of its establishment is cataloged in chapters 189<\/a> and 364<\/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":61382,"section_number":"59.1-293.12","catch_line":"Restrictions on the sale of retail tobacco products to minors; penalties","order_by":null,"url":"\/59.1-293.12\/"}],"refers_to":[{"id":79368,"section_number":"58.1-1007","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","order_by":null,"url":"\/58.1-1007\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":218639,"object_type":"law","relational_id":75212,"identifier":"4.1-103.01","token":"4.1\/I\/1\/4.1-103.01","url":"\/4.1-103.01\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-103.01\/","token":"4.1\/I\/1\/4.1-103.01","dublin_core":{"Title":"Additional powers; access to certain tobacco sales records; inspections; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-103.01","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of § 58.1-3<\/a> or any other provision of law<\/span>, the Tax Commissioner shall provide to the Board<\/span> the name, address, and other identifying information within his possession<\/span> of all wholesale cigarette dealers. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> All invoices, books, papers or other memoranda and records concerning the sale<\/span> of cigarettes maintained by wholesale cigarette dealers pursuant to § 58.1-1007<\/a> shall be subject to inspection during normal business hours by special agents<\/span> of the Board<\/span>. Any person who, upon request by a special agent<\/span>, unreasonably fails or refuses to allow an inspection of the records authorized by this subsection shall be guilty of a Class 2 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Board<\/span> may use the information obtained from the Tax Commissioner or by the inspections authorized by subsection B only for the purpose of creating and maintaining a list of retail dealers to facilitate enforcement of the laws<\/span> governing the sale<\/span> of tobacco products to minors<\/span>. Neither the Board<\/span> nor any special agent<\/span> shall divulge any information provided by the Tax Commissioner or obtained in the performance of the inspections authorized by subsection B to anyone other than to another special agent<\/span>. Any person violating the provisions of this subsection shall be guilty of a Class 2 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL POWERS; ACCESS TO CERTAIN TOBACCO SALES RECORDS; INSPECTIONS; PENALTY\n(\u00a7 4.1-103.01)\n\nA. Notwithstanding the provisions of § 58.1-3 or any other provision of\nlaw, the Tax Commissioner shall provide to the Board the name, address, and\nother identifying information within his possession of all wholesale cigarette\ndealers.\n\nB. All invoices, books, papers or other memoranda and records concerning the\nsale of cigarettes maintained by wholesale cigarette dealers pursuant to §\n58.1-1007 shall be subject to inspection during normal business hours by special\nagents of the Board. Any person who, upon request by a special agent,\nunreasonably fails or refuses to allow an inspection of the records authorized\nby this subsection shall be guilty of a Class 2 misdemeanor.\n\nC. The Board may use the information obtained from the Tax Commissioner or by\nthe inspections authorized by subsection B only for the purpose of creating and\nmaintaining a list of retail dealers to facilitate enforcement of the laws\ngoverning the sale of tobacco products to minors. Neither the Board nor any\nspecial agent shall divulge any information provided by the Tax Commissioner or\nobtained in the performance of the inspections authorized by subsection B to\nanyone other than to another special agent. Any person violating the provisions\nof this subsection shall be guilty of a Class 2 misdemeanor.\n\nHISTORY: 1998, cc. 189, 364.","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}}