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HB 909 Tobacco sales and tax information, penalty.

Introduced by: Allen W. Dudley | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Taxation; tobacco sales and tax information; penalty. Authorizes the Tax Commissioner to disclose any information collected by or reported to him on the sales or purchases of cigarettes or other tobacco products, and tax information relating to such sales or purchases to any federal, state, or local agency, including any agency of another state or local agency thereof, or any national or regional association of federal, state, or local agencies or to any tobacco product manufacturer required to establish a qualified escrow fund under the Master Settlement Agreement.

The bill also requires tobacco product manufacturers to file a monthly report with the Department of Taxation identifying all purchasers of cigarettes by name and address with the quantities and brands of cigarettes purchased during the preceding month, including wholesalers and retailers or any other person within the Commonwealth. Such manufacturers are also subject to audit by the Department. Any manufacturer who fails or refuses to file the report or fails or refuses to allow such an audit will be guilty of a Class 2 misdemeanor and may be subject to a $ 5,000 civil penalty.

Finally, the bill prohibits any person from purchasing Virginia revenue stamps from anyone other than the Department, or from using, affixing or causing to be used or affixed, Virginia revenue stamps purchased from anyone other than the Department and makes such unlawful activities a Class 6 felony. The Department may revoke the permit issued to any person who violates this section.