Virginia statute
Va. Code Ann. § 18.2-246.12 — Collection of taxes
Current through 2026 Regular Session
Part of Article 10: Cigarette Delivery Sale Requirements, Code of Virginia.
Full text of Va. Code Ann. § 18.2-246.12
Statutory text current through the 2026 Regular Session. This publication reproduces the text of the Code of Virginia from the official Virginia Law Portal API published by the Virginia General Assembly's Division of Legislative Automated Systems; it is not the official Code of Virginia.
Each person accepting a purchase order for a delivery sale shall collect and remit to the Board all cigarette taxes imposed by the Commonwealth with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable revenue stamps or otherwise) that such taxes already have been paid to the Commonwealth. In the event the Board finds that any tax imposed by the Commonwealth and administered by the Department of Taxation has not been collected and remitted, the Board shall provide the Department of Taxation with a notification of such sale which shall include:
1. The name and address of the consumer to whom such sale was made;
2. The name and address of the seller of the cigarettes;
3. The brand or brands of the cigarettes that were sold in such sale; and
4. The quantity of cigarettes that were sold in such sale.
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