                                 CODE OF VIRGINIA

DOCUMENTS TO BE PROVIDED AT PURCHASE (§ 58.1-1017.4)

A. Any person, except as provided in subsection C, who ships, sells, or
distributes any quantity of cigarettes in excess of 10,000 sticks or 50 cartons,
or with a value greater than $10,000 in any single transaction or multiple
related transactions, shall (i) obtain a copy of the cigarette exemption
certificate issued to the purchaser pursuant to &#xA7; 58.1-623.2 and (ii)
maintain such information about the shipment, receipt, sale, and distribution of
such cigarettes on a form prescribed by the Office of the Attorney General. Such
form may be in electronic format in a manner prescribed by the Office of the
Attorney General. Such form shall be transmitted to the Office of the Attorney
General upon request, as determined by the Office of the Attorney General.

B. For purposes of complying with subsection A, the seller may maintain an
electronic copy of the purchaser&#8217;s cigarette exemption certificate.

C. The provisions of this section shall not apply to a stamping agent when
delivering cigarettes to the purchaser&#8217;s physical place of business.

D. Prior to completing the sale, the purchaser shall complete the form for the
seller and present a valid photo identification issued by a state or federal
government agency. The purchaser shall sign the form acknowledging an
understanding of the applicable sales limit and that providing false statements
or misrepresentations may subject the purchaser to criminal penalties.

E. Prior to completing the sale, the seller shall verify that the identity of
the purchaser listed on the form matches the identity on the photo
identification provided pursuant to subsection D and that the form is completed
in its entirety.

F. The records required to be completed by this section shall be preserved for
three years at the location where the purchase was made and shall be available
for audit and inspection as described in &#xA7; 58.1-1007. A violation of these
requirements shall be punished under the provisions of &#xA7; 58.1-1007.

G. The Department, the Department of Alcoholic Beverage Control, the Office of
the Attorney General, a local cigarette tax administrative or enforcement
official, or any other law-enforcement agency of the Commonwealth or any federal
law-enforcement agency conducting a criminal investigation involving the
trafficking of cigarettes may access these records required to be completed and
preserved by this section at any time. Failure to supply the records upon
request shall be punished under the provisions of &#xA7; 58.1-1007. Copies of
the records required to be completed and preserved by this section shall be
provided to such officials or agencies upon request. Any court, investigatory
grand jury, or special grand jury that has been impaneled in accordance with the
provisions of Chapter 13 (&#xA7; 19.2-191 et seq.) of Title 19.2 may access such
information if relevant to any proceedings therein.

H. The records required to be completed and preserved by this section shall be
exempt from disclosure under the Virginia Freedom of Information Act (&#xA7;
2.2-3700 et seq.).

HISTORY: 2017, cc. 112, 453.