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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>55618</law_id><section_number>58.1-1034</section_number><catch_line>Records to be kept; filing with Department</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-1036</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="10.1">Enforcement of Illegal Sale or Distribution of Cigarettes Act</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Any person who acquires, holds, owns, possesses, transports in or imports into the Commonwealth <span class="dictionary">cigarettes</span> which are subject to this chapter shall, with respect to such <span class="dictionary">cigarettes</span>, maintain and keep all records required pursuant to Chapter 10 (&#xA7; <a class="law" title="Definitions" href="/58.1-1000/">58.1-1000</a> et seq.) of this title. <a id="paragraph-203900" class="section-permalink" href="https://vacode.org/58.1-1034/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Between the first and tenth business day of each month, each person licensed to affix the state tax stamp to <span class="dictionary">cigarettes</span> shall file with the <span class="dictionary">Department</span>, for all <span class="dictionary">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. &#xA7; 5713, to the person importing such <span class="dictionary">cigarettes</span> into the United States allowing such person to import such <span class="dictionary">cigarettes</span>, and the customs form containing, with respect to such <span class="dictionary">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 <span class="dictionary">penalty</span> of <span class="dictionary">perjury</span>, which shall be treated as confidential by the <span class="dictionary">Department</span> and shall be exempt from disclosure under the Virginia Freedom of Information Act (&#xA7; <a class="law" title="Short title; policy" href="/2.2-3700/">2.2-3700</a> et seq.), identifying the brand and brand styles of all such <span class="dictionary">cigarettes</span>, the quantity of each brand style of such <span class="dictionary">cigarettes</span>, the supplier of such <span class="dictionary">cigarettes</span>, and the person or persons, if any, to whom such <span class="dictionary">cigarettes</span> have been conveyed for resale; however, if such licensed person has already provided to the <span class="dictionary">Department</span> the identical information required by this clause as part of its monthly reporting required by Chapter 10 (&#xA7; <a class="law" title="Definitions" href="/58.1-1000/">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 <span class="dictionary">Department</span>; and (iii) a statement, signed by an officer of the manufacturer or <span class="dictionary">importer</span> under <span class="dictionary">penalty</span> of <span class="dictionary">perjury</span>, certifying that the manufacturer or <span class="dictionary">importer</span> has complied with the <span class="dictionary">package</span> health warning and ingredient reporting requirements of the Federal <span class="dictionary">Cigarette</span> Labeling and Advertising Act, 15 U.S.C. &#xA7;&#xA7; 1333 and 1335a, with respect to such <span class="dictionary">cigarettes</span> and &#xA7;&#xA7; <a class="law" title="Definitions" href="/3.2-4200/">3.2-4200</a> and <a class="law" title="Requirements on tobacco product manufacturers; escrow of funds; civil penalties for violations" href="/3.2-4201/">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 &#xA7; <a class="law" title="Definitions" href="/3.2-4200/">3.2-4200</a>. <a id="paragraph-203901" class="section-permalink" href="https://vacode.org/58.1-1034/#B"><i class="fa fa-link"/></a></p></section></text><history>2000, cc. 880, 901; 2002, c. 821.</history><metadata></metadata></law>
