                                 CODE OF VIRGINIA

ROLL-YOUR-OWN TOBACCO CIGARETTE EXCISE TAX; HOW PAID; STAMPING PROCESS; RECORDS
OF STAMPING AGENTS (§ 58.1-1003.2)

A. The taxes imposed by subsection B of &#xA7; 58.1-1001 shall be paid by the
stamping agent at the time he files the return required pursuant to this
section. Upon payment of the tax and production and transmission of the
documentation required by this section, the subject roll-your-own tobacco shall
be deemed to bear the Virginia revenue stamp otherwise required by this article.

B. Unless specifically provided otherwise in this section, the requirements for
paying tax and filing returns relating to roll-your-own tobacco with the
Department shall be as provided in Article 2.1 (&#xA7; 58.1-1021.01 et seq.) of
this chapter.

C. Any manufacturer of roll-your-own tobacco who ships, delivers, or otherwise
causes roll-your-own tobacco to be transported to a wholesale dealer, retail
dealer, or stamping agent located within the Commonwealth shall include on an
invoice accompanying each such shipment a listing of all roll-your-own tobacco
included in the shipment by manufacturer, brand family, and brand style and the
total weight in ounces of each such brand style. The manufacturer shall also
include on the invoice the manufacturer&#8217;s sales price, as that term is
defined in &#xA7; 58.1-1021.01, for all roll-your-own tobacco included in the
shipment by manufacturer, brand family, and brand style.

D. Any stamping agent who pays the cigarette excise tax imposed by this article
on roll-your-own tobacco shall include, on an invoice accompanying each shipment
he initiates that includes roll-your-own tobacco, a listing of all roll-your-own
tobacco included in the shipment by manufacturer, brand family, and brand style
and the total weight in ounces of each such brand style. In addition, the
stamping agent shall note on each such invoice that he has paid or will pay the
cigarette excise tax imposed by this article. An invoice prepared in accordance
with this subsection shall be deemed the cigarette revenue stamp otherwise
required by this article. Any wholesaler, distributor, or entity of any kind
that subsequently ships the roll-your-own tobacco, or some portion of it, shall
(i) cause a copy of the invoice to accompany such subsequent shipment, and (ii)
indicate on an invoice prepared by the subsequent shipper any changes in
quantity from that reflected in the initial invoice.

HISTORY: 2006, c. 768.