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Developed and maintained by the Division of Legislative Automated Systems.
2002 SESSION
SB 451 Tobacco products; sales and tax information.
Introduced by: Phillip P. Puckett | 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 or provided 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. 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 Senate: Presented & ordered printed, prefiled 01/09/02 023833252 pdf | impact statements
- 02/11/02 Senate: Printed as engrossed 023833252-E pdf | impact statements
- 02/28/02 House: Committee substitute printed 023861772-H1 pdf
- 03/15/02 Senate: Bill text as passed Senate and House (SB451ER) pdf | impact statement
- 04/08/02 Governor: Acts of Assembly Chapter text (CHAP0683) pdf
AMENDMENTS
HISTORY
- 01/09/02 Senate: Presented & ordered printed, prefiled 01/09/02 023833252
- 01/09/02 Senate: Referred to Committee on Finance
- 01/29/02 Senate: Pursuant to S.Rule 20(j),rereferred by Fin. (16-Y 0-N)
- 01/29/02 Senate: Rereferred to Courts of Justice
- 02/06/02 Senate: Reported from Courts of Justice w/amds (14-Y 0-N)
- 02/06/02 Senate: Rereferred to Finance
- 02/07/02 Senate: Reported from Finance (16-Y 0-N)
- 02/08/02 Senate: Constitutional reading dispensed (37-Y 0-N)
- 02/08/02 Senate: VOTE: CONST. RDG. DISPENSED R (37-Y 0-N)
- 02/11/02 Senate: Read second time
- 02/11/02 Senate: Reading of amendments waived
- 02/11/02 Senate: Committee amendments agreed to
- 02/11/02 Senate: Engrossed by Senate as amended
- 02/11/02 Senate: Printed as engrossed 023833252-E
- 02/11/02 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/11/02 Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
- 02/11/02 Senate: Passed Senate (40-Y 0-N)
- 02/11/02 Senate: VOTE: PASSAGE R (40-Y 0-N)
- 02/11/02 Senate: Communicated to House
- 02/18/02 House: Placed on Calendar
- 02/18/02 House: Read first time
- 02/18/02 House: Referred to Committee on Finance
- 02/27/02 House: Reported from Finance with sub (21-Y 1-N)
- 02/28/02 House: Committee substitute printed 023861772-H1
- 03/01/02 House: Read second time
- 03/04/02 House: Passed by for the day
- 03/05/02 House: Read third time
- 03/05/02 House: Committee substitute agreed to 023861772-H1
- 03/05/02 House: Engrossed by House - committee substitute 023861772-H1
- 03/05/02 House: Passed House with substitute (99-Y 0-N)
- 03/05/02 House: VOTE: PASSAGE (99-Y 0-N)
- 03/06/02 Senate: House substitute agreed to by Senate (40-Y 0-N)
- 03/06/02 Senate: VOTE: CONCUR HOUSE AMENDMENT (40-Y 0-N)
- 03/15/02 Senate: Bill text as passed Senate and House (SB451ER)
- 03/18/02 Senate: Enrolled
- 03/18/02 House: Signed by Speaker
- 03/19/02 Senate: Signed by President
- 04/06/02 Governor: Approved by Governor-Chapter 683 (effective 7/1/02)
- 04/08/02 Governor: Acts of Assembly Chapter text (CHAP0683)