                                 CODE OF VIRGINIA

RECORDS TO BE KEPT; FILING WITH DEPARTMENT (§ 58.1-1034)

A. Any person who acquires, holds, owns, possesses, transports in or imports
into the Commonwealth cigarettes which are subject to this chapter shall, with
respect to such cigarettes, maintain and keep all records required pursuant to
Chapter 10 (&#xA7; 58.1-1000 et seq.) of this title.

B. Between the first and tenth business day of each month, each person licensed
to affix the state tax stamp to cigarettes shall file with the Department, for
all cigarettes imported into the United States to which such person has affixed
the tax stamp in the preceding month, (i) a copy of the permit issued pursuant
to the Internal Revenue Code, 26 U.S.C. &#xA7; 5713, to the person importing
such cigarettes into the United States allowing such person to import such
cigarettes, and the customs form containing, with respect to such cigarettes,
the internal revenue tax information required by the U.S. Bureau of Alcohol,
Tobacco and Firearms; (ii) a statement, signed by such person under the penalty
of perjury, which shall be treated as confidential by the Department and shall
be exempt from disclosure under the Virginia Freedom of Information Act (&#xA7;
2.2-3700 et seq.), identifying the brand and brand styles of all such
cigarettes, the quantity of each brand style of such cigarettes, the supplier of
such cigarettes, and the person or persons, if any, to whom such cigarettes have
been conveyed for resale; however, if such licensed person has already provided
to the Department the identical information required by this clause as part of
its monthly reporting required by Chapter 10 (&#xA7; 58.1-1000 et seq.) of this
title, then such monthly reporting shall be deemed to have also been made
simultaneously under the provisions of this clause, and duplicate copies need
not be provided to the Department; and (iii) a statement, signed by an officer
of the manufacturer or importer under penalty of perjury, certifying that the
manufacturer or importer has complied with the package health warning and
ingredient reporting requirements of the Federal Cigarette Labeling and
Advertising Act, 15 U.S.C. &#xA7;&#xA7; 1333 and 1335a, with respect to such
cigarettes and &#xA7;&#xA7; 3.2-4200 and 3.2-4201 of the Code of Virginia,
including a statement indicating whether the manufacturer is, or is not, a
participating tobacco manufacturer within the meaning of &#xA7; 3.2-4200.

HISTORY: 2000, cc. 880, 901; 2002, c. 821.