                                 CODE OF VIRGINIA

ADDITIONAL INFORMATION REQUIRED (§ 3.2-4209.1)

A. When used in this section, the term &#8220;applicable returns&#8221; means
the following returns or reports relating to cigarettes that are filed or
required to be filed with the Alcohol and Tobacco Tax and Trade Bureau, United
States Department of Treasury, after the effective date of this section; Alcohol
and Tobacco Tax and Trade Bureau Form 5000.24, Alcohol and Tobacco Tax and Trade
Bureau Form 5210.5 and Alcohol and Tobacco Tax and Trade Bureau Form 5220.6 as
well as any successor returns or reports intended to replace Forms 5000.24,
5210.5, or 5220.6.

B. As a condition of selling cigarettes in the Commonwealth, every tobacco
product manufacturer, as defined in § 3.2-4200, whose cigarettes are to be sold
in the Commonwealth whether directly or through a distributor, importer,
retailer, or similar intermediary or intermediaries shall, at the election of
such tobacco product manufacturer, either:

   1. submit to the Attorney General a true and correct copy of each and every
   applicable return of such tobacco product manufacturer; or

   2. submit to the United States Treasury a request or consent under Internal
   Revenue Code section 6103 (c) authorizing the Alcohol and Tobacco Tax and
   Trade Bureau to disclose the applicable returns of such manufacturer to the
   Attorney General.
   				A foreign tobacco product manufacturer whose cigarettes are imported into
   the United States by an importer or importers shall submit, or shall cause
   each of its importers to submit, to the Attorney General each and every
   applicable return that includes any information about cigarettes of that
   foreign tobacco product manufacturer imported into the United States.
   				The Attorney General shall not disclose any applicable returns or any
   information contained therein, except as provided in subsection C,
   notwithstanding any statute of this state that otherwise authorizes or
   requires the disclosure of information by the Attorney General.

C. The Attorney General&#8217;s Office shall compile data on cigarette shipments
from the applicable returns and shall share such data with other states that are
signatories to the Master Settlement Agreement, as defined in &#xA7; 3.2-4200,
provided that such states impose protections against disclosure of the
applicable returns, or any information from applicable returns, that are
equivalent to the protections provided under subsection B. No other disclosures
of the applicable returns, or of information from the applicable returns, may be
made by the Attorney General.

D. A tobacco product manufacturer who does not comply with the requirements of
subsection B shall, after 30 days&#8217; notice by the Commonwealth to such
tobacco product manufacturer of the compliance failure, lose its authority to
sell cigarettes in the Commonwealth unless such tobacco product manufacturer has
brought itself into compliance by the end of the 30-day period.

E. Any tobacco manufacturer or importer who intentionally provides any
applicable return containing materially false information shall be guilty of a
Class 6 felony. The provision of each applicable return containing one or more
false statements shall constitute a separate offense.

F. The Attorney General may promulgate regulations to implement and carry out
the provisions of this section.

HISTORY: 2008, c. 176, § 3.1-336.8:1.