3.2-4209.1 - Additional information required.
§ 3.2-4209.1. Additional information required.
A. When used in this section, the term "applicable returns" means thefollowing returns or reports relating to cigarettes that are filed orrequired to be filed with the Alcohol and Tobacco Tax and Trade Bureau,United States Department of Treasury, after the effective date of thissection; Alcohol and Tobacco Tax and Trade Bureau Form 5000.24, Alcohol andTobacco Tax and Trade Bureau Form 5210.5 and Alcohol and Tobacco Tax andTrade Bureau Form 5220.6 as well as any successor returns or reports intendedto replace Forms 5000.24, 5210.5, or 5220.6.
B. As a condition of selling cigarettes in the Commonwealth, every tobaccoproduct manufacturer, as defined in § 3.2-4200, whose cigarettes are to besold in the Commonwealth whether directly or through a distributor, importer,retailer, or similar intermediary or intermediaries shall, at the election ofsuch tobacco product manufacturer, either:
(1) submit to the Attorney General a true and correct copy of each and everyapplicable return of such tobacco product manufacturer; or
(2) submit to the United States Treasury a request or consent under InternalRevenue Code section 6103 (c) authorizing the Alcohol and Tobacco Tax andTrade Bureau to disclose the applicable returns of such manufacturer to theAttorney General.
A foreign tobacco product manufacturer whose cigarettes are imported into theUnited States by an importer or importers shall submit, or shall cause eachof its importers to submit, to the Attorney General each and every applicablereturn that includes any information about cigarettes of that foreign tobaccoproduct manufacturer imported into the United States.
The Attorney General shall not disclose any applicable returns or anyinformation contained therein, except as provided in subsection C,notwithstanding any statute of this state that otherwise authorizes orrequires the disclosure of information by the Attorney General.
C. The Attorney General's Office shall compile data on cigarette shipmentsfrom the applicable returns and shall share such data with other states thatare signatories to the Master Settlement Agreement, as defined in § 3.2-4200,provided that such states impose protections against disclosure of theapplicable returns, or any information from applicable returns, that areequivalent to the protections provided under subsection B. No otherdisclosures of the applicable returns, or of information from the applicablereturns, may be made by the Attorney General.
D. A tobacco product manufacturer who does not comply with the requirementsof subsection B shall, after 30 days' notice by the Commonwealth to suchtobacco product manufacturer of the compliance failure, lose its authority tosell cigarettes in the Commonwealth unless such tobacco product manufacturerhas brought itself into compliance by the end of the 30-day period.
E. Any tobacco manufacturer or importer who intentionally provides anyapplicable return containing materially false information shall be guilty ofa Class 6 felony. The provision of each applicable return containing one ormore false statements shall constitute a separate offense.
F. The Attorney General may promulgate regulations to implement and carry outthe provisions of this section.
(2008, c. 176, § 3.1-336.8:1.)