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2004 SESSION
041801316Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-1000 through 58.1-1008, 58.1-1009, 58.1-1010, 58.1-1012, 58.1-1013, 58.1-1014, 58.1-1017, 58.1-3830, and 58.1-3832 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-1000. Definitions.
As used in this chapter, unless the context clearly shows otherwise, the term or phrase:
"Retail dealer" includes every person other than a wholesale dealer, as defined
in this section, who sells or offers for sale any cigarettes tobacco products.
"Retail sale" or "sale at retail" includes all sales except sales by wholesalers to retail dealers or other wholesalers for resale.
"Stamps" means the stamp or stamps by the use of which the tax levied under this chapter is paid and shall be officially designated as Virginia revenue stamps. The Department is hereby authorized to provide for the use of any type of stamp which will effectuate the purposes of this chapter including but not limited to decalcomania and metering devices.
"Storage" means any keeping or retention in this Commonwealth of cigarettes
tobacco products for any purpose except sale in the regular course of
business or subsequent use solely outside this Commonwealth.
"Tobacco products" means cigarettes, cigars, chewing tobacco, smoking tobacco, and snuff.
"Use" means the exercise of any right or power over cigarettes tobacco products
incident to the ownership thereof or by any transaction where possession is given, except that it
shall not include the sale of cigarettes tobacco products in the regular course
of business.
"Wholesale dealer" includes persons who sell cigarettes tobacco products at
wholesale only to retail dealers for the purpose of resale only, or who sell at wholesale to
institutional, commercial or industrial users. The phrase shall also include chain store distribution
centers or houses which distribute cigarettes tobacco products to their stores
for sale at retail.
§ 58.1-1001. Tax levied; rate.
A. In addition to all other taxes now imposed by law, every person within this
Commonwealth who sells, stores or receives cigarettes tobacco products made of
tobacco or any substitute thereof, for the purpose of distribution to any person within this
Commonwealth, shall pay to this Commonwealth an excise tax of one and
one-quarter mills 50 cents on each such cigarette pack or package of such
tobacco products, except the tax on cigars shall be five cents on each.
B. The revenues generated by such tax shall be collected by the Department and deposited into the general fund until such time as the Health Care Trust Fund is created following the approval by a majority of the voters in a general election of a constitutional amendment requiring the Fund's creation, at which time such revenues shall be deposited into the Fund.
§ 58.1-1002. Exemptions.
The tax levied shall not apply to free distribution of sample cigarettes in
packages containing five or fewer cigarettes or single sample cigars, or to any
package of cigarettes tobacco products customarily donated free of charge by
manufacturers of cigarettes tobacco products to employees in factories where
cigarettes tobacco products are manufactured in this Commonwealth, when
such packages of cigarettes tobacco products are not taxed by the federal
government.
§ 58.1-1003. How paid; affixing of stamps; records of dealers.
A. The taxes imposed by this chapter shall be paid by affixing stamps equaling
the amount of the tax in the manner and at the time herein set forth. The
stamps shall be affixed to each individual package, bag, box or can in such a
manner that their removal will require continued application of water or steam.
Time allowed for affixing stamps shall be as follows: Every wholesale or retail
dealer in this Commonwealth shall, within one hour after receipt of any
unstamped cigarettes tobacco products, begin affixing to the same the requisite
denominations and amount of stamp or stamps that represent the proper tax levied by this chapter.
Stamping shall be continued with reasonable diligence by the wholesale or retail dealer until all of
the unstamped cigarettes tobacco products have been stamped; however, any
wholesale dealer engaged in interstate business shall be permitted to set aside such part of his
stock as may be necessary for the conduct of such interstate business without
affixing the stamps required by this chapter. Interstate stock shall be kept
entirely separate from stamped stock in such a manner as to prevent the
commingling of the interstate stock with the stamped stock.
B. Every wholesale dealer shall at the time of shipping or delivering any
cigarettes tobacco products make and retain a true duplicate invoice of
the same which shall show full and complete details of the sale or delivery of the taxable
article. Wholesale and retail dealers shall also keep a record of purchases of all
cigarettes tobacco products, and retain all books, records, and memoranda
pertaining to the purchase and sale of such cigarettes tobacco products.
C. Any wholesaler or retailer who fails or refuses to comply with any of the above provisions shall be guilty of a Class 1 misdemeanor.
§ 58.1-1004. Retail dealers receiving tobacco products from outside Commonwealth to mail duplicate invoice to Department.
Any retail dealer of cigarettes tobacco products who purchases or receives such
cigarettes tobacco products from without the Commonwealth, whether the same
have been ordered or purchased through a wholesaler in this Commonwealth, or by drop shipment or
otherwise, shall within 12 hours of receipt of such cigarettes tobacco products
mail by registered mail a true duplicate invoice of all such purchases or
receipts to the Department. The invoice shall carry the name of the person from
whom or through whom such purchases or shipments of the cigarettes tobacco
products were so received, showing kinds and quantities. Any retail dealer
failing or refusing to furnish duplicate invoices, in both the manner and time
allowed, shall be guilty of a Class 2 misdemeanor.
§ 58.1-1005. Duties of carriers, etc., transporting tobacco products.
All common carriers, contract carriers, buses, and trucks transporting
cigarettes tobacco products shall maintain a statement or record of all
consignments or deliveries of cigarettes tobacco products, showing date, point
of origin, point of delivery and to whom delivered, and time of delivery, and
may be required under regulations to be prescribed by the Department to
transmit to the Department a periodic statement of such consignments or
deliveries. Any person who fails to maintain the statement or record required
by this section or who refuses to transmit to the Department the statement
hereinabove provided for shall be guilty of a Class 2 misdemeanor.
§ 58.1-1006. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article.
The Department shall provide by rules and regulations forms and kinds of
containers, the methods of breaking packages and methods of affixing stamps
that shall be employed by persons subject to the cigarette tobacco products
tax, thereby making possible the enforcement of payment of the cigarette
tobacco products tax by inspection. Any person subject to this tax
engaging in or permitting such practices as are prohibited by rules and regulations
of the Department or any person who upon demand of the Department or any of its
officers or agents refuses to allow full inspection of the premises or any part
thereof, or in any way interferes with any agent of the Department in the
performance of his duties in enforcing this chapter, shall be guilty of a Class
2 misdemeanor.
§ 58.1-1007. Documents touching purchase, sale, etc., of tobacco products to be kept for three years, subject to inspection.
It shall be the duty of every person receiving, storing, selling, handling or
transporting cigarettes tobacco products in any manner whatsoever, to preserve
all invoices, books, papers, cancelled checks, or other documents relating to the purchase, sale,
exchange, receipt or transportation of all cigarettes tobacco products for a
period of three years. All such invoices, books, papers, cancelled checks or
other memoranda and records shall be subject to audit and inspection by any
duly authorized representative of the Department at all times. Any person who
fails or refuses to keep and preserve the records as herein required, or who
upon request by a duly authorized agent of the Department fails or refuses to
allow an audit or inspection of records as hereinabove provided, shall be
guilty of a Class 2 misdemeanor.
§ 58.1-1008. Monthly reports of wholesale dealers; penalty.
Every wholesale dealer qualifying as such with the Department shall be required
to file a report between the first and tenth of each month, covering the
purchase or receipt by them of all cigarettes tobacco products during the
preceding month. The report shall give in detail the different kinds and quantities
of cigarettes tobacco products so purchased or received by them during the
preceding month. The report shall also list all orders for cigarettes tobacco
products purchased through such wholesale dealer from without this Commonwealth
on a drop shipment and consigned direct to the person ordering such cigarettes
tobacco products through such wholesale dealer. If, upon examination of
invoices of any wholesale dealer, such dealer is unable to furnish evidence to the
Department of sufficient stamp purchases to cover unstamped cigarettes tobacco
products purchased by him, the prima facie presumption shall arise that such
cigarettes tobacco products were sold without the proper stamps affixed
thereto in violation of § 58.1-1003. Any wholesaler failing or refusing to file
the report required by this section in the manner and time allowed shall be guilty
of a Class 2 misdemeanor.
§ 58.1-1009. Preparation, design and sale of stamps; unlawful sale or purchase of stamps a felony; penalty.
The Department is hereby authorized and directed to have prepared and to sell
stamps suitable for denoting the tax on all cigarettes tobacco products. The
Department shall design, adopt and promulgate the form and kind of stamps to be
used. Stamps so adopted and promulgated shall be known as and termed "Virginia
revenue stamps," and in any information or indictment, it shall be sufficient
to describe the stamps as "Virginia revenue stamps."
Any person other than the Department who sells such revenue stamps, not affixed
to cigarettes tobacco products sold and delivered by them, whether the said
stamps be genuine or counterfeit, shall be guilty of a Class 6 felony. Any person who purchases
revenue stamps from anyone other than the Department, unless such stamps are already
affixed to cigarettes tobacco products being purchased by and delivered to
him, or who uses or affixes, or causes to be used or affixed, any revenue stamps not purchased
from the Department by the owner of the cigarettes tobacco products being
handled or stamped, whether such stamps are genuine or counterfeit, shall be guilty of a Class 6
felony. When wholesalers have qualified as such with the Department, as
provided in § 58.1-1011, and purchase stamps as prescribed herein for use on
taxable cigarettes tobacco products sold and delivered by them, the Department
shall allow on such sales of revenue stamps a discount of two and one-half cents per
carton or box. In addition to any other penalties provided by law, the
Department may revoke the permit issued, in accordance with § 58.1-1011, to any
person who violates this section.
As used herein "carton" shall mean means 10 packs of cigarettes, each
containing twenty 20 cigarettes and "box" means 20 cigars. All stamps
prescribed by the Department shall be designed and furnished in such a fashion as to permit identification of the wholesale dealer or retail
dealer that affixed the stamp to the particular package of cigarettes tobacco
products, by means of a serial number or other mark on the stamp. The
Department shall maintain for not less than three years information identifying which
wholesale dealer or retail dealer affixed the revenue stamp to each package of
cigarettes tobacco products.
§ 58.1-1010. Sale of unstamped tobacco products by wholesale dealers.
A. A wholesale dealer who is duly qualified as such under § 58.1-1011 may sell
cigarettes tobacco products without the Virginia revenue stamps affixed
thereto, provided such cigarettes tobacco products are sold and shipped or
delivered in interstate commerce to a person outside this Commonwealth. Such wholesaler shall have on
file a record of such sale, the original purchase order, a copy of the invoice therefor, and a
receipt from a common carrier, contract carrier, or post office showing
shipment for delivery in such other state, or, if delivered by such dealer to
the purchaser at a point outside of this Commonwealth, a receipt showing such
delivery in addition to the record, original purchase order and copy of the
invoice relating to such sale.
B. Such duly qualified wholesaler may sell cigarettes tobacco products without
the Virginia revenue stamps affixed thereto, provided:
1. Such cigarettes tobacco products are sold to a person who is engaged in
business as a dealer in cigarettes tobacco products in another state;
2. Such cigarettes tobacco products are purchased exclusively for resale in the
other state; and
3. Such cigarettes tobacco products are at the time of sale properly stamped by
the Virginia wholesaler with revenue stamps authorized and issued by the other
state for use upon such cigarettes tobacco products. A wholesaler shall have on
file a record of each such sale, the original purchase order, a copy of the invoice therefor, a
receipt from the purchaser showing that such purchase was made exclusively for
resale in the other state, and a record showing the purchase and use of such
revenue stamps of the other state. Any such wholesaler with a place of business
in a city located partly within and partly without this Commonwealth, or in a
county adjoining such city, shall not be required to obtain such receipt from a
purchaser from the other state, if the other state imposes a cigarette or
tobacco products tax and if the cigarette or tobacco products tax in the other
state is at a higher rate than the tax imposed by the Commonwealth of Virginia.
C. Cigarettes Tobacco products may be sold by duly qualified wholesalers,
without revenue stamps affixed thereto, when sold to the United States or to
any instrumentality thereof for resale to or for the use or consumption by
members of the armed services of the United States, or when sold to the
Veterans Canteen Service of the Veterans Administration for resale to veterans
of the armed services of the United States who are hospitalized or domiciled in
hospitals and homes of the Veterans Administration, provided the books and
records, including original purchase orders and copies of invoices showing such
sales, are kept on file.
D. Cigarettes Tobacco products may be sold by duly qualified wholesalers,
without revenue stamps affixed thereto, when sold and delivered to ships regularly engaged in foreign
commerce or coastwise shipping between points in this Commonwealth and points outside of this
Commonwealth for resale to or for use or consumption upon such ship or in
foreign commerce.
E. The Department is authorized to adopt rules and regulations with respect to the enforcement of the provisions of this section to prevent any evasion of the tax herein imposed.
A failure to comply with any provision of this section with respect to any sale
of unstamped cigarettes tobacco products shall subject the wholesaler to the
payment of the tax thereon imposed by this chapter.
Any person who violates any of the provisions of this section shall be guilty of a Class 2 misdemeanor.
§ 58.1-1012. Duties of wholesale dealer on shipping, delivering or sending out tobacco products.
Every wholesale dealer in this Commonwealth shall, before shipping, delivering
or sending out any cigarettes tobacco products to any dealer in this
Commonwealth or for sale in this Commonwealth, cause the same to have the requisite denominations and
amount of stamps to represent the tax affixed as stated herein, and every other wholesale dealer
shall at the time of shipping or delivering any cigarettes tobacco products
make a true duplicate invoice of the same, showing the date, amount and value of each class of
articles shipped or delivered, and retain a duplicate thereof. Wholesale dealers in this Commonwealth
who ship, deliver, or send any cigarettes tobacco products to the United States
government for sale or distribution to any military, naval or marine reservation owned by the United
States government within this Commonwealth shall be required to carry out the
provisions set out in this chapter for such sales or deliveries.
§ 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article.
Any person within this Commonwealth who sells, stores or receives cigarettes
tobacco products for the purpose of distribution to another within this
Commonwealth and fails to properly affix the required stamps to any cigarettes
tobacco products pursuant to the provisions of this chapter shall be
required to pay as part of the tax imposed hereunder, a penalty of twenty-five
25 dollars, to be assessed and collected by the Department as other taxes
are collected. Where willful intent exists to defraud the Commonwealth of the tax
levied under this chapter, such person shall be required to pay a penalty of
$250. It shall be prima facie evidence of intent to defraud when the number of
such unstamped cigarettes, cigars and other tobacco products exceeds thirty 30
packs of cigarettes, 600 cigars, and 600 packages of snuff, chewing
tobacco or smoking tobacco.
Each pack of cigarettes, cigar, or package of snuff, chewing tobacco and
smoking tobacco not having proper stamps affixed thereto as herein required
shall be deemed a separate offense. Any cigarettes tobacco products in the
place of business of any person required by the provisions of this chapter to
stamp the same shall be prima facie evidence that they are intended for sale.
Any person who has been found guilty of violating any of the provisions of this article and who, after being punished by fine, penalty, assessment or imprisonment, is guilty of a second or subsequent violation of this chapter shall, upon being found guilty of such second offense, have his or its permit revoked by the Department, and no further permit shall be issued or granted to such person for a period of one year from the date the permit has been revoked.
§ 58.1-1014. Permits required for transporting or distributing tobacco products.
Any person who transports or distributes cigarettes tobacco products in any
manner whatsoever within this Commonwealth who has not a permit issued under
this chapter, shall, before transporting or distributing any of such tobacco
products as enumerated and defined herein, secure a permit from the Department
or be granted a waiver therefrom when the Commissioner is of the opinion that
such permit is unnecessary. The Department shall, before issuing or waiving any
such permit, ascertain from the applicant the nature of his business and the
names of each county and city to which the applicant desires to transport or
distribute cigarettes tobacco products. A permit when so issued shall be
conspicuously displayed on the vehicle for which it is issued. Failure to properly display the permit
as required shall be deemed a violation of this section. Any person having been
issued a permit who engages in any practices which are deemed by the Department
to be injurious to the collection of the tax provided herein may have his
permit revoked by the Department and no further permit shall be issued for six
months and not then unless the Department is satisfied it is advisable.
Duplicate permit cards will be issued to replace permits lost or damaged upon
application. Any person found transporting or distributing cigarettes tobacco
products without first securing a permit as required above shall be guilty of a
Class 1 misdemeanor.
§ 58.1-1017. Sale, purchase, possession, etc., of tobacco products for purpose of evading tax.
It shall be unlawful for any person, except as otherwise provided by law, to
sell, purchase, transport, receive or possess cigarettes tobacco products
unless the same have been stamped in the manner required by law, for the purpose of evading the
payment of the taxes on such products. Any person violating the provisions of this section shall be
guilty of a Class 2 misdemeanor.
If a person who is not a regularly licensed dealer as provided in § 58.1-1011
has in his possession within the Commonwealth more than thirty 30 packages of
unstamped cigarettes, 600 cigars, or 600 packages of snuff, chewing tobacco or
smoking tobacco such possession shall be presumed to be for the purpose of
evading the payment of the taxes due thereon.
§ 58.1-3830. Local taxes on tobacco products; use of dual die or stamp to evidence payment of both county, city, or town and state tax on tobacco products.
A. No provision of Chapter 10 (§ 58.1-1000 et seq.) of this title shall be
construed to deprive counties, cities and towns of the right to levy taxes upon the sale
or use of cigarettes, provided such county, city or town had such power prior
to January 1, 1977 Any county, city, or town may impose a tax on tobacco
products, as defined in § 58.1-1000, in conformity with this section. Such tax
shall be in such amount and on such terms as the governing body may by ordinance
prescribe, not to exceed 25 cents per pack or package, except the tax on
cigars shall not exceed three cents each; however, any county, city, or town
that imposed the tax on or before January 1, 2004, at a higher rate
may continue at such higher rate but shall not increase such rate after that
date. The rate limitations in this subsection shall remain in effect until
January 1, 2009.
B. The governing body of any county, city or town which levies a cigarette
tobacco products tax and permits the use of meter impressions or stamps to
evidence its payment may authorize an officer of the county, city or town or joint
enforcement authority to enter into an arrangement with the Department of Taxation
under which a tobacco wholesaler who so desires may use a dual die or stamp to
evidence the payment of both the county, city, or town tax, and the state tax,
and the Department is hereby authorized to enter into such an arrangement. The
procedure under such an arrangement shall be such as may be agreed upon by and
between the authorized county, city, town or joint enforcement authority
officer and the Department.
B C. Any county cigarette tobacco products tax imposed shall not apply within
the limits of any town located in such county where such town now, or hereafter,
imposes a town cigarette tobacco products tax. However, if the governing
body of any such town shall provide that a county cigarette tobacco products
tax, as well as the town cigarette tobacco products tax, shall apply within the
limits of such town, then such cigarette tobacco products tax may be imposed by
the county within such town.
§ 58.1-3832. Local ordinances to administer and enforce local taxes on sale or use of tobacco products.
Any county, city or town having a tax upon the sale or use of cigarettes
tobacco products may by ordinance, provide for the administration and
enforcement of any such cigarette tobacco products tax. Such local ordinance
may:
1. Provide for the registration of any distributor, wholesaler, vendor,
retailer or other person selling, storing or possessing cigarettes tobacco
products within or transporting cigarettes tobacco products within or into such
taxing jurisdiction for sale or use. Such registration may be conditioned upon the filing of a bond with a
surety company authorized to do business in Virginia as surety, which bond
shall not exceed one and one-half times the average monthly liability of such
taxpayer. The county, city or town may revoke registration if such bond is
impaired, but for no other reason. Any such distributor, wholesaler, retailer
or other person whose business and residence is outside the taxing
jurisdiction, who shall sell, store or possess in the taxing jurisdiction
therein any cigarettes tobacco products shall, by virtue of such sale, storage
or possession submit himself to its legal jurisdiction and appoint as his
attorney for any service of lawful process such officer or person as may be
designated in the local ordinance for that purpose. A copy of any such process
served on the said officer or person shall be sent forthwith by registered mail
to the distributor, wholesaler or retailer.
2. Provide for the use of a tax stamp or meter impression as evidence of payment of the tax or other method or system of reporting payment and collection of such tax.
3. Provide that tobacco products cigarettes found in quantities of more than
six cartons; cigars found in quantities of more than 600; and snuff, chewing
tobacco, and smoking tobacco found in quantities of more than 600 packages
within the taxing jurisdiction shall be conclusively presumed for sale or use
within the jurisdiction and may be seized and confiscated if:
a. They are in transit, and are not accompanied by a bill of lading or other
document indicating the true name and address of the consignor or seller and of
the consignee or purchaser, and the brands and quantity of cigarettes tobacco
products so transported, or are in transit and accompanied by a bill of lading
or other document which is false or fraudulent, in whole or in part; or
b. They are in transit and are accompanied by a bill of lading or other document indicating:
(1) A consignee or purchaser in another state or the District of Columbia who is not authorized by the law of such other jurisdiction to receive or possess such tobacco products on which the taxes imposed by such other jurisdiction have not been paid, unless the tax of the state or District of destination has been paid and the said products bear the tax stamps of that state or District; or
(2) A consignee or purchaser in the Commonwealth of Virginia but outside the
taxing jurisdiction who does not possess a Virginia sales and use tax
certificate, a Virginia retail cigarette tobacco products license and, where
applicable, both a business license and retail cigarette tobacco products
license issued by the local jurisdiction of destination; or
c. They are not in transit and the tax has not been paid, nor have approved
arrangements for payment been made, provided that this subparagraph shall not
apply to cigarettes tobacco products in the possession of distributors or
public warehouses which have filed notice and appropriate proof with the taxing jurisdiction that
those cigarettes tobacco products are temporarily within the taxing
jurisdiction and will be sent to consignees or purchasers outside the jurisdiction in the normal
course of business.
4. Provide that cigarettes tobacco products and other property, other than
motor vehicles, used in the furtherance of any illegal evasion of the tax so seized and confiscated
may be disposed of by sale or other method deemed appropriate by the local
taxing authority. No credit from any sale or other disposition shall be allowed
toward any tax or penalties owed.
5. Provide that persons violating any provision thereof shall be deemed guilty of a Class 1 misdemeanor, and require the payment of penalties for late payment not to exceed ten percent per month, penalties for fraud or evasion of the tax not to exceed fifty percent, and interest not to exceed three quarters of one percent per month, upon any tax found to be overdue and unpaid. The mere possession of untaxed cigarettes in quantities of not more than six cartons; cigars in quantities of more than 600; and snuff, chewing tobacco, and smoking tobacco in quantities of more than 600 packages shall not be a violation of any such ordinance.
6. Provide for the forfeiture and sale of any property seized; provided, however, that proper notice of such seizure shall be given to the known holders of property interests in such property and shall include procedures for administrative appeal as well as affirmative defenses which may be asserted by such holders which procedures must be set forth in reasonable detail.
7. Provide that any coin-operated vending machine, in which any cigarettes
tobacco products are found, stored or possessed bearing a counterfeit or
bogus cigarette tobacco products tax stamp or impression or any unstamped
tobacco products, or any cigarettes tobacco products upon which the tax has not
been paid, may be declared contraband property and shall be subject to
confiscation and sale as provided in subsection 6. When any such vending
machine is found containing such cigarettes tobacco products it shall be
presumed that such cigarettes tobacco products were intended for distribution,
sale or use therefrom. In lieu of immediate seizure and confiscation of any
vending machines used in an illegal evasion of the tax it may be sealed by
appropriate enforcement authorities to prevent continued illegal sale or
removal of any cigarettes tobacco products, and may be left unmoved until other
civil and criminal penalties are imposed or waived. Notice requirements shall be the same as if the
machine had been seized. Such seal may be removed and the machine declared eligible for operation
only by authorized enforcement authorities. Nothing in this section shall
prevent seizure and confiscation of a vending machine at any time after it is
sealed.
8. Provide that any counterfeit stamps or counterfeit impression devices may also be seized and confiscated.
9. Any county, city or town may enact an ordinance which would delegate its
administrative and enforcement authority under its cigarette tobacco products
tax ordinance to one agency or authority pursuant to the provisions of §
15.2-1300. Such agency or authority may promulgate rules and regulations governing
the display of cigarette tobacco products stamps in vending machines, tax liens
against property of taxpayers hereunder, extend varying discount rates and establish different
classes of taxpayers or those required to collect and remit the tax,
requirements concerning keeping and production of records, administrative and
jeopardy assessment of tax where reasonably justified, required notice to
authorities of sale of taxpayer's business, audit requirements and authority,
and criteria for authority of distributors and others to possess untaxed
cigarettes tobacco products and any other provisions consistent with the
powers granted by this section or necessarily implied therefrom. Such ordinance may further
provide that such agency or authority created may issue a common revenue stamp,
employ legal counsel, bring appropriate court action, in its own name where
necessary to enforce payment of the cigarette tobacco products taxes or
penalties owed any member jurisdiction and provide cigarette tobacco products
tax agents, and the necessary enforcement supplies and equipment needed to effectively enforce
the cigarette tobacco products tax ordinance promulgated by each such county,
city or town. Any cigarette tobacco products tax agents shall meet such
requirements of training or experience as may be promulgated from time to time by the enforcement
authority when performing their duties and shall be required to carry proper identification and may
be armed for their own protection and for the enforcement of such ordinance.
Any such agent shall have the power of arrest upon reasonable and probable
cause that a violation of any tobacco products tax ordinance has been
committed.
2. That the provisions of this act may result in a net increase in periods of imprisonment or commitment. Pursuant to § 30-19.1:4, the estimated amount of the necessary appropriation cannot be determined for periods of imprisonment in state adult correctional facilities and is $0 for periods of commitment to the custody of the Department of Juvenile Justice.