                                 CODE OF VIRGINIA

COLLECTION OF TAXES (§ 18.2-246.12)

Each person accepting a purchase order for a delivery sale shall collect and
remit to the Board all cigarette taxes imposed by the Commonwealth with respect
to such delivery sale, except that such collection and remission shall not be
required to the extent such person has obtained proof (in the form of the
presence of applicable revenue stamps or otherwise) that such taxes already have
been paid to the Commonwealth. In the event the Board finds that any tax imposed
by the Commonwealth and administered by the Department of Taxation has not been
collected and remitted, the Board shall provide the Department of Taxation with
a notification of such sale which shall include:

1. The name and address of the consumer to whom such sale was made;

2. The name and address of the seller of the cigarettes;

3. The brand or brands of the cigarettes that were sold in such sale; and

4. The quantity of cigarettes that were sold in such sale.

HISTORY: 2003, c. 1010.