18.2-246.12 - Collection of taxes. - Virginia Statutes

§ 18.2-246.12. Collection of taxes.

Each person accepting a purchase order for a delivery sale shall collect andremit to the Board all cigarette taxes imposed by the Commonwealth withrespect to such delivery sale, except that such collection and remissionshall not be required to the extent such person has obtained proof (in theform of the presence of applicable revenue stamps or otherwise) that suchtaxes already have been paid to the Commonwealth. In the event the Boardfinds that any tax imposed by the Commonwealth and administered by theDepartment of Taxation has not been collected and remitted, the Board shallprovide the Department of Taxation with a notification of such sale whichshall include:

1. The name and address of the consumer to whom such sale was made;

2. The name and address of the seller of the cigarettes;

3. The brand or brands of the cigarettes that were sold in such sale; and

4. The quantity of cigarettes that were sold in such sale.

(2003, c. 1010.)