58.1-1034 - Records to be kept; filing with Department. - Virginia Statutes

§ 58.1-1034. Records to be kept; filing with Department.

A. Any person who acquires, holds, owns, possesses, transports in or importsinto the Commonwealth cigarettes which are subject to this chapter shall,with respect to such cigarettes, maintain and keep all records requiredpursuant to Chapter 10 (§ 58.1-1000 et seq.) of this title.

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

(2000, cc. 880, 901; 2002, c. 821.)