{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1034.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1034.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1034.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1034.html"}],"law_id":55618,"edition_id":1,"section_id":55618,"structure_id":14321,"section_number":"58.1-1034","catch_line":"Records to be kept; filing with Department","history":"2000, cc. 880, 901; 2002, c. 821.","full_text":"A\n\nAny person who acquires, holds, owns, possesses, transports in or imports into the Commonwealth cigarettes which are subject to this chapter shall, with respect to such cigarettes, maintain and keep all records required pursuant to Chapter 10 (§ 58.1-1000 et seq.) of this title.B\n\nBetween the first and tenth business day of each month, each person licensed to affix the state tax stamp to cigarettes shall file with the Department, for all cigarettes imported into the United States to which such person has affixed the tax stamp in the preceding month, (i) a copy of the permit issued pursuant to the Internal Revenue Code, 26 U.S.C. § 5713, to the person importing such cigarettes into the United States allowing such person to import such cigarettes, and the customs form containing, with respect to such cigarettes, the internal revenue tax information required by the U.S. Bureau of Alcohol, Tobacco and Firearms; (ii) a statement, signed by such person under the penalty of perjury, which shall be treated as confidential by the Department and shall be exempt from disclosure under the Virginia Freedom of Information Act (§ 2.2-3700 et seq.), identifying the brand and brand styles of all such cigarettes, the quantity of each brand style of such cigarettes, the supplier of such cigarettes, and the person or persons, if any, to whom such cigarettes have been conveyed for resale; however, if such licensed person has already provided to the Department the identical information required by this clause as part of its monthly reporting required by Chapter 10 (§ 58.1-1000 et seq.) of this title, then such monthly reporting shall be deemed to have also been made simultaneously under the provisions of this clause, and duplicate copies need not be provided to the Department; and (iii) a statement, signed by an officer of the manufacturer or importer under penalty of perjury, certifying that the manufacturer or importer has complied with the package health warning and ingredient reporting requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1333 and 1335a, with respect to such cigarettes and §§ 3.2-4200 and 3.2-4201 of the Code of Virginia, including a statement indicating whether the manufacturer is, or is not, a participating tobacco manufacturer within the meaning of § 3.2-4200.","order_by":null,"text":{"0":{"id":203900,"text":"Any person who acquires, holds, owns, possesses, transports in or imports into the Commonwealth cigarettes which are subject to this chapter shall, with respect to such cigarettes, maintain and keep all records required pursuant to Chapter 10 (§ 58.1-1000 et seq.) of this title.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":203901,"text":"Between the first and tenth business day of each month, each person licensed to affix the state tax stamp to cigarettes shall file with the Department, for all cigarettes imported into the United States to which such person has affixed the tax stamp in the preceding month, (i) a copy of the permit issued pursuant to the Internal Revenue Code, 26 U.S.C. § 5713, to the person importing such cigarettes into the United States allowing such person to import such cigarettes, and the customs form containing, with respect to such cigarettes, the internal revenue tax information required by the U.S. Bureau of Alcohol, Tobacco and Firearms; (ii) a statement, signed by such person under the penalty of perjury, which shall be treated as confidential by the Department and shall be exempt from disclosure under the Virginia Freedom of Information Act (§ 2.2-3700 et seq.), identifying the brand and brand styles of all such cigarettes, the quantity of each brand style of such cigarettes, the supplier of such cigarettes, and the person or persons, if any, to whom such cigarettes have been conveyed for resale; however, if such licensed person has already provided to the Department the identical information required by this clause as part of its monthly reporting required by Chapter 10 (§ 58.1-1000 et seq.) of this title, then such monthly reporting shall be deemed to have also been made simultaneously under the provisions of this clause, and duplicate copies need not be provided to the Department; and (iii) a statement, signed by an officer of the manufacturer or importer under penalty of perjury, certifying that the manufacturer or importer has complied with the package health warning and ingredient reporting requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1333 and 1335a, with respect to such cigarettes and §§ 3.2-4200 and 3.2-4201 of the Code of Virginia, including a statement indicating whether the manufacturer is, or is not, a participating tobacco manufacturer within the meaning of § 3.2-4200.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14321,"edition_id":1,"name":"Enforcement of Illegal Sale or Distribution of Cigarettes Act","identifier":"10.1","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:44","date_modified":"2026-06-26 03:47:44","permalink":{"id":252341,"object_type":"structure","relational_id":14321,"identifier":"10.1","token":"58.1\/I\/10.1","url":"\/58.1\/I\/10.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79972,"structure_id":14321,"section_number":"58.1-1031","catch_line":"Definitions","url":"\/58.1-1031\/","token":"58.1\/I\/10.1\/58.1-1031","metadata":false},{"id":70587,"structure_id":14321,"section_number":"58.1-1032","catch_line":"Applicability","url":"\/58.1-1032\/","token":"58.1\/I\/10.1\/58.1-1032","metadata":false},{"id":81438,"structure_id":14321,"section_number":"58.1-1033","catch_line":"Prohibited acts","url":"\/58.1-1033\/","token":"58.1\/I\/10.1\/58.1-1033","metadata":false},{"id":55618,"structure_id":14321,"section_number":"58.1-1034","catch_line":"Records to be kept; filing with Department","url":"\/58.1-1034\/","token":"58.1\/I\/10.1\/58.1-1034","metadata":false},{"id":62154,"structure_id":14321,"section_number":"58.1-1035","catch_line":"Revocation or suspension of permit by Department; civil penalties; sharing of information","url":"\/58.1-1035\/","token":"58.1\/I\/10.1\/58.1-1035","metadata":false},{"id":70023,"structure_id":14321,"section_number":"58.1-1036","catch_line":"Other penalties for violation; civil actions","url":"\/58.1-1036\/","token":"58.1\/I\/10.1\/58.1-1036","metadata":false},{"id":83016,"structure_id":14321,"section_number":"58.1-1037","catch_line":"Seizure","url":"\/58.1-1037\/","token":"58.1\/I\/10.1\/58.1-1037","metadata":false}],"previous_section":{"id":81438,"structure_id":14321,"section_number":"58.1-1033","catch_line":"Prohibited acts","url":"\/58.1-1033\/","token":"58.1\/I\/10.1\/58.1-1033","metadata":false},"next_section":{"id":62154,"structure_id":14321,"section_number":"58.1-1035","catch_line":"Revocation or suspension of permit by Department; civil penalties; sharing of information","url":"\/58.1-1035\/","token":"58.1\/I\/10.1\/58.1-1035","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1034\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 880<\/a> and 901<\/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 1 time. 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. That modification is as follows: in 2002, chapter 821<\/a>.<\/p>","references":[{"id":70023,"section_number":"58.1-1036","catch_line":"Other penalties for violation; civil actions","order_by":null,"url":"\/58.1-1036\/"}],"refers_to":[{"id":55569,"section_number":"2.2-3700","catch_line":"Short title; policy","order_by":null,"url":"\/2.2-3700\/"},{"id":80296,"section_number":"3.2-4200","catch_line":"Definitions","order_by":null,"url":"\/3.2-4200\/"},{"id":55010,"section_number":"3.2-4201","catch_line":"Requirements on tobacco product manufacturers; escrow of funds; civil penalties for violations","order_by":null,"url":"\/3.2-4201\/"},{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"}],"permalink":{"id":252355,"object_type":"law","relational_id":55618,"identifier":"58.1-1034","token":"58.1\/I\/10.1\/58.1-1034","url":"\/58.1-1034\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1034\/","token":"58.1\/I\/10.1\/58.1-1034","dublin_core":{"Title":"Records to be kept; filing with Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1034","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person who acquires, holds, owns, possesses, transports in or imports into the Commonwealth cigarettes<\/span> which are subject to this chapter shall, with respect to such cigarettes<\/span>, maintain and keep all records required pursuant to Chapter 10 (§ 58.1-1000<\/a> et seq.) of this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Between the first and tenth business day of each month, each person licensed to affix the state tax stamp to cigarettes<\/span> shall file with the Department<\/span>, for all cigarettes<\/span> imported into the United States to which such person has affixed the tax stamp in the preceding month, (i) a copy of the permit issued pursuant to the Internal Revenue Code, 26 U.S.C. § 5713, to the person importing such cigarettes<\/span> into the United States allowing such person to import such cigarettes<\/span>, and the customs form containing, with respect to such cigarettes<\/span>, the internal revenue tax information required by the U.S. Bureau of Alcohol, Tobacco and Firearms; (ii) a statement, signed by such person under the penalty<\/span> of perjury<\/span>, which shall be treated as confidential by the Department<\/span> and shall be exempt from disclosure under the Virginia Freedom of Information Act (§ 2.2-3700<\/a> et seq.), identifying the brand and brand styles of all such cigarettes<\/span>, the quantity of each brand style of such cigarettes<\/span>, the supplier of such cigarettes<\/span>, and the person or persons, if any, to whom such cigarettes<\/span> have been conveyed for resale; however, if such licensed person has already provided to the Department<\/span> the identical information required by this clause as part of its monthly reporting required by Chapter 10 (§ 58.1-1000<\/a> et seq.) of this title, then such monthly reporting shall be deemed to have also been made simultaneously under the provisions of this clause, and duplicate copies need not be provided to the Department<\/span>; and (iii) a statement, signed by an officer of the manufacturer or importer<\/span> under penalty<\/span> of perjury<\/span>, certifying that the manufacturer or importer<\/span> has complied with the package<\/span> health warning and ingredient reporting requirements of the Federal Cigarette<\/span> Labeling and Advertising Act, 15 U.S.C. §§ 1333 and 1335a, with respect to such cigarettes<\/span> and §§ 3.2-4200<\/a> and 3.2-4201<\/a> of the Code of Virginia, including a statement indicating whether the manufacturer is, or is not, a participating tobacco manufacturer within the meaning of § 3.2-4200<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORDS TO BE KEPT; FILING WITH DEPARTMENT (\u00a7 58.1-1034)\n\nA. Any person who acquires, holds, owns, possesses, transports in or imports\ninto the Commonwealth cigarettes which are subject to this chapter shall, with\nrespect to such cigarettes, maintain and keep all records required pursuant to\nChapter 10 (§ 58.1-1000 et seq.) of this title.\n\nB. Between the first and tenth business day of each month, each person licensed\nto affix the state tax stamp to cigarettes shall file with the Department, for\nall cigarettes imported into the United States to which such person has affixed\nthe tax stamp in the preceding month, (i) a copy of the permit issued pursuant\nto the Internal Revenue Code, 26 U.S.C. § 5713, to the person importing\nsuch cigarettes into the United States allowing such person to import such\ncigarettes, and the customs form containing, with respect to such cigarettes,\nthe internal revenue tax information required by the U.S. Bureau of Alcohol,\nTobacco and Firearms; (ii) a statement, signed by such person under the penalty\nof perjury, which shall be treated as confidential by the Department and shall\nbe exempt from disclosure under the Virginia Freedom of Information Act (§\n2.2-3700 et seq.), identifying the brand and brand styles of all such\ncigarettes, the quantity of each brand style of such cigarettes, the supplier of\nsuch cigarettes, and the person or persons, if any, to whom such cigarettes have\nbeen conveyed for resale; however, if such licensed person has already provided\nto the Department the identical information required by this clause as part of\nits monthly reporting required by Chapter 10 (§ 58.1-1000 et seq.) of this\ntitle, then such monthly reporting shall be deemed to have also been made\nsimultaneously under the provisions of this clause, and duplicate copies need\nnot be provided to the Department; and (iii) a statement, signed by an officer\nof the manufacturer or importer under penalty of perjury, certifying that the\nmanufacturer or importer has complied with the package health warning and\ningredient reporting requirements of the Federal Cigarette Labeling and\nAdvertising Act, 15 U.S.C. §§ 1333 and 1335a, with respect to such\ncigarettes and §§ 3.2-4200 and 3.2-4201 of the Code of Virginia,\nincluding a statement indicating whether the manufacturer is, or is not, a\nparticipating tobacco manufacturer within the meaning of § 3.2-4200.\n\nHISTORY: 2000, cc. 880, 901; 2002, c. 821.","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}}