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2002 SESSION
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.
FULL TEXT
- 01/09/02 House: Presented & ordered printed, prefiled 01/09/02 022744252 pdf | impact statements
- 02/07/02 House: Committee substitute printed 023856740-H1 pdf | impact statements
- 02/25/02 House: Bill text as passed House and Senate (HB909ER) pdf | impact statement
- 04/08/02 Governor: Acts of Assembly Chapter text (CHAP0722) pdf
HISTORY
- 01/09/02 House: Presented & ordered printed, prefiled 01/09/02 022744252
- 01/09/02 House: Referred to Committee on Finance
- 01/21/02 House: Assigned to Finance sub-committee: 2
- 02/06/02 House: Reported from Finance with sub (22-Y 0-N)
- 02/07/02 House: Committee substitute printed 023856740-H1
- 02/08/02 House: Read first time
- 02/09/02 House: Read second time
- 02/09/02 House: Committee substitute agreed to 023856740-H1
- 02/09/02 House: Engrossed by House - committee substitute 023856740-H1
- 02/11/02 House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
- 02/11/02 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 02/11/02 House: Reconsideration of passage agreed to by House
- 02/11/02 House: Passed House BLOCK VOTE (100-Y 0-N)
- 02/11/02 House: VOTE: BLOCK VOTE PASSAGE #2 (100-Y 0-N)
- 02/11/02 House: Communicated to Senate
- 02/12/02 Senate: Constitutional reading dispensed
- 02/12/02 Senate: Referred to Committee on Finance
- 02/19/02 Senate: Reported from Finance (15-Y 0-N)
- 02/20/02 Senate: Const. reading disp., passed by for the day (40-Y 0-N)
- 02/20/02 Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
- 02/21/02 Senate: Read third time
- 02/21/02 Senate: Passed Senate (40-Y 0-N)
- 02/21/02 Senate: VOTE: PASSAGE R (40-Y 0-N)
- 02/25/02 House: Bill text as passed House and Senate (HB909ER)
- 03/08/02 House: Enrolled
- 03/09/02 House: Signed by Speaker
- 03/09/02 Senate: Signed by President
- 04/06/02 Governor: Approved by Governor-Chapter 722 (effective 7/1/02)
- 04/08/02 Governor: Acts of Assembly Chapter text (CHAP0722)