3.2-4209 - Reporting of information.
§ 3.2-4209. Reporting of information.
A. Not later than 20 days after the end of each calendar quarter, and morefrequently if so directed by the Commissioner, each stamping agent shallsubmit to the Attorney General such information as the Attorney Generalrequires to facilitate compliance with this article, including, but notlimited to, a list by brand family of the total number of cigarettes forwhich the stamping agent affixed stamps during the previous calendar quarteror otherwise paid the tax due for such cigarettes. For roll-your-own tobacco,in lieu of the number of cigarettes sold, the Attorney General shall requirethat the stamping agent submit the total quantity in ounces, by brand family,of all such roll-your-own tobacco in accordance with the invoice accompanyingeach shipment he initiates, as provided in subsection D of § 58.1-1003.2, orfor which the stamping agent otherwise paid the tax due for suchroll-your-own tobacco. The stamping agent shall maintain, and make availableto the Commissioner and Attorney General, all invoices and documentation ofsales of all nonparticipating manufacturer cigarettes and any otherinformation relied upon in reporting to the Attorney General for a period offive years.
B. In addition to the information required to be submitted pursuant tosubsection A or any other provision of law, the Attorney General may requirea stamping agent, distributor or tobacco product manufacturer to submit anyadditional information including, but not limited to, samples of thepackaging or labeling of each brand family, as is necessary to enable theAttorney General to determine whether a tobacco product manufacturer hascomplied, is in compliance, and will continue in compliance with this articleand Article 1 (§ 3.2-4200 et seq.) of this chapter.
C. On a quarterly basis, and upon request made in writing by a tobaccoproduct manufacturer, a stamping agent shall provide to the requestingtobacco product manufacturer the total number of cigarettes, by brand family,which the stamping agent reported to the Attorney General pursuant tosubsection A, provided that such information provided by the stamping agentto a tobacco manufacturer shall be limited to the brand families of thatmanufacturer as listed in the Directory established pursuant to § 3.2-4206. Astamping agent receiving a request pursuant to this subsection shall providethe requested information within 30 days from receipt of the request.
(2003, c. 798, § 3.1-336.8; 2006, cc. 31, 674, 768; 2008, cc. 758, 860.)