                                 CODE OF VIRGINIA

DUTIES OF WHOLESALE DEALER, MANUFACTURER AND EXCLUSIVE DISTRIBUTOR ON SHIPPING,
DELIVERING OR SENDING OUT CIGARETTES (§ 58.1-1012)

A. Every wholesale dealer in the Commonwealth shall, before shipping, delivering
or sending out any cigarettes to any dealer in the Commonwealth or for sale in
the Commonwealth, cause the same to have the requisite denominations and amount
of stamps to represent the tax affixed as stated herein, and every other
wholesale dealer shall at the time of shipping or delivering any cigarettes make
a true duplicate invoice of the same, showing the date, amount and value of each
class of articles shipped or delivered, and retain a duplicate thereof.
Wholesale dealers in the Commonwealth who ship, deliver, or send any cigarettes
to the United States government for sale or distribution to any military, naval
or marine reservation owned by the United States government within the
Commonwealth shall be required to carry out the provisions set out in this
chapter for such sales or deliveries.

B. Any manufacturer or exclusive distributor shall not be required to affix
Virginia revenue stamps as required by subsection A, if such manufacturer or
exclusive distributor is shipping, sending, selling, or delivering the
cigarettes to a wholesale dealer in the Commonwealth who is a duly qualified
wholesale dealer stamping agent in accordance with &#xA7; 58.1-1011 or to a
law-enforcement agency for use in the performance of its duties. The
manufacturer or exclusive distributor who qualifies under this section and
ships, sends, sells, or delivers cigarettes to a wholesale dealer shall keep on
file a record of each such shipment, sale, or delivery and shall maintain such
record for a period of three years.

HISTORY: Code 1950, § 58-757.11; 1960, c. 392, § 11; 1984, c. 675; 2005, c.
856; 2014, cc. 422, 458.