58.1-1021.02:1 - (Effective January 1, 2011) Reports by manufacturers of tobacco products. - Virginia Statutes

§ 58.1-1021.02:1. (Effective January 1, 2011) Reports by manufacturers oftobacco products.

Each manufacturer that ships tobacco products to any person located in theCommonwealth shall file a report with the Department no later than thetwentieth of each month identifying all such shipments made by themanufacturer during the preceding month. Such reports shall identify thenames and addresses of the persons within the Commonwealth to whom theshipments were made and the quantities of tobacco products shipped, by typeof product and brand. The Tax Commissioner may authorize any manufacturer tofile such reports for a period less frequently than monthly when, in theopinion of the Tax Commissioner, doing so would improve the efficiency of theadministration of the tax imposed by this article. If a manufacturer isallowed to file other than on a monthly basis, each such report shall be dueno later than the twentieth day of the month that immediately follows theclose of the reporting period. Each such report shall contain the sameinformation as required herein for monthly reporting.

(2010, cc. 191, 804.)