                                 CODE OF VIRGINIA

REPORTS BY MANUFACTURERS OF TOBACCO PRODUCTS (§ 58.1-1021.02:1)

Each manufacturer that ships tobacco products to any person located in the
Commonwealth shall file a report with the Department no later than the twentieth
of each month identifying all such shipments made by the manufacturer during the
preceding month. The Department may allow such reports to be filed
electronically. Such reports shall identify the names and addresses of the
persons within the Commonwealth to whom the shipments were made and the
quantities of tobacco products shipped, by type of product and brand. The Tax
Commissioner may authorize any manufacturer to file such reports for a period
less frequently than monthly when, in the opinion of the Tax Commissioner, doing
so would improve the efficiency of the administration of the tax imposed by this
article. If a manufacturer is allowed to file other than on a monthly basis,
each such report shall be due no later than the twentieth day of the month that
immediately follows the close of the reporting period. Each such report shall
contain the same information as required herein for monthly reporting.

HISTORY: 2010, cc. 191, 804; 2013, c. 381.