                                 CODE OF VIRGINIA

REPORTING OF INFORMATION (§ 3.2-4209)

A. Not later than 20 days after the end of each calendar quarter, and more
frequently if so directed by the Commissioner, each stamping agent shall submit
to the Attorney General such information as the Attorney General requires to
facilitate compliance with this article, including, but not limited to, a list
by brand family of the total number of cigarettes for which the stamping agent
affixed stamps during the previous calendar quarter or otherwise paid the tax
due for such cigarettes. The Attorney General may allow such information to be
filed electronically. For roll-your-own tobacco, in lieu of the number of
cigarettes sold, the Attorney General shall require that the stamping agent
submit the total quantity in ounces, by brand family, of all such roll-your-own
tobacco in accordance with the invoice accompanying each shipment he initiates,
as provided in subsection D of &#xA7; 58.1-1003.2, or for which the stamping
agent otherwise paid the tax due for such roll-your-own tobacco. The stamping
agent shall maintain, and make available to the Commissioner and Attorney
General, all invoices and documentation of sales of all nonparticipating
manufacturer cigarettes and any other information relied upon in reporting to
the Attorney General for a period of five years.

B. In addition to the information required to be submitted pursuant to
subsection A or any other provision of law, the Attorney General may require a
stamping agent, distributor or tobacco product manufacturer to submit any
additional information including, but not limited to, samples of the packaging
or labeling of each brand family, as is necessary to enable the Attorney General
to determine whether a tobacco product manufacturer has complied, is in
compliance, and will continue in compliance with this article and Article 1
(&#xA7; 3.2-4200 et seq.) of this chapter.

C. On a quarterly basis, and upon request made in writing by a tobacco product
manufacturer, a stamping agent shall provide to the requesting tobacco product
manufacturer the total number of cigarettes, by brand family, which the stamping
agent reported to the Attorney General pursuant to subsection A, provided that
such information provided by the stamping agent to a tobacco manufacturer shall
be limited to the brand families of that manufacturer as listed in the Directory
established pursuant to &#xA7; 3.2-4206. A stamping agent receiving a request
pursuant to this subsection shall provide the requested information within 30
days from receipt of the request.

HISTORY: 2003, c. 798, § 3.1-336.8; 2006, cc. 31, 674, 768; 2008, cc. 758, 860;
2013, c. 381.