                                 CODE OF VIRGINIA

CERTIFICATIONS (§ 3.2-4205)

A. Every tobacco product manufacturer whose cigarettes are sold in the
Commonwealth whether directly or through a distributor, retailer or similar
intermediary or intermediaries shall execute and deliver on a form prescribed by
the Attorney General, requesting such information as the Attorney General deems
reasonably necessary to enable him to make the determinations required in &#xA7;
3.2-4206, a certification to the Attorney General no later than the thirtieth
day of April each year, certifying under penalty of perjury that, as of the date
of such certification, such tobacco product manufacturer either: (i) is a
participating manufacturer and has made all payments calculated by the
independent auditor to be due from it under the Master Settlement Agreement,
except to the extent it is disputing any of such payments; or (ii) is in full
compliance with Article 1 (&#xA7; 3.2-4200 et seq.) of this chapter.

B. A participating manufacturer shall include in its certification a list of its
brand families. The participating manufacturer shall update such list 30 days
prior to any addition to or modification of its brand families by executing and
delivering a supplemental certification to the Attorney General.

C. A nonparticipating manufacturer shall include in its certification a complete
list of all of its brand families (i) separately listing brand families of
cigarettes and the number of units sold for each brand family that were sold in
the Commonwealth during the preceding calendar year, (ii) that have been sold in
the Commonwealth at any time during the current calendar year, (iii) indicating
by an asterisk, any brand family sold in the Commonwealth during the preceding
calendar year that is no longer being sold in the Commonwealth as of the date of
such certification, and (iv) identifying by name and address, any other
manufacturer of such brand families in the preceding calendar year. The
nonparticipating manufacturer shall update such list 30 days prior to any
addition to or modification of its brand families by executing and delivering a
supplemental certification to the Attorney General.

D. In the case of a nonparticipating manufacturer, such certification shall
further certify:

   1. That such nonparticipating manufacturer is registered to do business in the
   Commonwealth or has appointed a resident agent for service of process and
   provided notice thereof as required by &#xA7; 3.2-4208;

   2. That such nonparticipating manufacturer has (i) established and continues
   to maintain a qualified escrow fund as that term is defined in Article 1
   (&#xA7; 3.2-4200 et seq.) of this chapter; and (ii) executed a qualified
   escrow agreement that conforms to the requirements in Article 1 of this
   chapter;

   3. That such nonparticipating manufacturer is in full compliance with Article
   1 (&#xA7; 3.2-4200 et seq.) of this chapter and this article, and any
   regulations promulgated pursuant thereto;

   4. The (i) name, address and telephone number of the financial institution
   where the nonparticipating manufacturer has established such qualified escrow
   fund required pursuant to Article 1 (&#xA7; 3.2-4200 et seq.) of this chapter;
   (ii) account number of such qualified escrow fund and subaccount number for
   the Commonwealth; (iii) amount such nonparticipating manufacturer placed in
   such fund for cigarettes sold in the Commonwealth during the preceding
   calendar year, the date or dates and amount of each such deposit, and
   verification of those dates and amounts of deposits as may be deemed necessary
   by the Attorney General; and (iv) amounts of and dates of any withdrawal or
   transfer of funds the nonparticipating manufacturer made at any time from such
   fund or from any other qualified escrow fund into which it has at any time
   made escrow payments pursuant to Article 1 of this chapter; and

   5. In the case of a nonparticipating manufacturer located outside of the
   United States, that it has provided a declaration on a form prescribed by the
   Attorney General from each of its importers into the United States of any of
   its brand families to be sold in Virginia that such importer accepts joint and
   several liability with the nonparticipating manufacturer for all escrow
   deposits due in accordance with &#xA7; 3.2-4201, for all penalties assessed in
   accordance with &#xA7; 3.2-4201, and for payment of all costs and attorney
   fees imposed in accordance with this article. Such declaration shall appoint
   for the declarant a resident agent for service of process in Virginia in
   accordance with subsection A of &#xA7; 3.2-4208.

E. A tobacco product manufacturer may not include a brand family in its
certification unless (i) in the case of a participating manufacturer, such
participating manufacturer affirms that the brand family is to be deemed to be
its cigarettes for purposes of calculating its payments under the Master
Settlement Agreement for the relevant year, in the volume and shares determined
pursuant to the Master Settlement Agreement; and (ii) in the case of a
nonparticipating manufacturer, said nonparticipating manufacturer affirms that
the brand family is to be deemed to be its cigarettes for purposes of Article 1
(&#xA7; 3.2-4200 et seq.) of this chapter. Nothing in this section shall be
construed as limiting or otherwise affecting the Commonwealth&#8217;s right to
maintain that a brand family constitutes cigarettes of a different tobacco
product manufacturer for purposes of calculating payments under the Master
Settlement Agreement or for purposes of Article 1 of this chapter.

F. The tobacco product manufacturers shall maintain all invoices and
documentation of sales and other such information relied upon for such
certification for a period of five years, unless otherwise required by law to
maintain them for a greater period of time.

HISTORY: 2003, c. 798, § 3.1-336.4; 2006, c. 31; 2008, cc. 758, 860.