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2004 SESSION
HB 862 Cigarettes; affixing stamps thereto, reporting requirements.
Introduced by: R. Lee Ware, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Cigarettes; affixing stamps thereto. Amends several of the current statutory procedures relating to the sale of cigarettes. The bill requires persons affixing Virginia revenue stamps to cigarettes to report monthly to the Department of Taxation on the number of revenue stamps affixed by such person by quantity of brand. The bill makes it unlawful for any person to purchase, possess, or affix Virginia revenue stamps without first obtaining a permit from the Department. The bill increases the current penalties for the failure to affix Virginia revenue stamps.
SUMMARY AS INTRODUCED:
Cigarettes; affixing stamps thereto. Amends several of the current statutory procedures relating to the sale of cigarettes. The bill requires persons affixing Virginia revenue stamps to cigarettes to report monthly to the Department of Taxation on the number of revenue stamps affixed by such person by quantity of brand. The bill makes it unlawful for any person to purchase, possess, or affix Virginia revenue stamps without first obtaining a permit from the Department. The bill increases the current penalties for the failure to affix Virginia revenue stamps. Effective July 1, 2005, the bill eliminates the current discount allowed to dealers on the purchase of Virginia revenue stamps.