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2003 SESSION

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SB 511 Cigarette tax; prohibition against stamping certain cigarettes.

Introduced by: Phillip P. Puckett | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Cigarette tax; prohibition against stamping, transferring, or selling certain cigarettes. Requires every tobacco product manufacturer whose cigarettes are sold in the Commonwealth to certify annually such manufacturer is (i) a participating manufacturer, as defined in the Master Settlement Agreement; or (ii) in full compliance with 3.1-336.2. The certification must be delivered annually to the Tax Commissioner, the Attorney General and wholesale or retail dealers who affix Virginia revenue stamps to cigarettes of such manufacturer. The bill also prohibits every wholesale or retail dealer from affixing, or causing to be affixed, Virginia revenue stamps on the cigarette products of any tobacco product manufacturer (if the brand is not required to be certified) if the Tax Commissioner has notified the wholesale or retail dealers that such manufacturer has failed to comply with certain Master Settlement Agreement requirements or the certification required by this section. The Tax Commissioner may impose a civil penalty not to exceed $5,000 against any tobacco product manufacturer and wholesale or retail dealer who violates this prohibition. The bill has an emergency clause.


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