58.1-1012 - Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes.
§ 58.1-1012. Duties of wholesale dealer, manufacturer and exclusivedistributor on shipping, delivering or sending out cigarettes.
A. Every wholesale dealer in the Commonwealth shall, before shipping,delivering or sending out any cigarettes to any dealer in the Commonwealth orfor sale in the Commonwealth, cause the same to have the requisitedenominations and amount of stamps to represent the tax affixed as statedherein, and every other wholesale dealer shall at the time of shipping ordelivering any cigarettes make a true duplicate invoice of the same, showingthe date, amount and value of each class of articles shipped or delivered,and retain a duplicate thereof. Wholesale dealers in the Commonwealth whoship, deliver, or send any cigarettes to the United States government forsale or distribution to any military, naval or marine reservation owned bythe United States government within the Commonwealth shall be required tocarry out the provisions set out in this chapter for such sales or deliveries.
B. Any manufacturer or exclusive distributor shall not be required to affixVirginia revenue stamps as required by subsection A, if such manufacturer orexclusive distributor is shipping, sending, selling, or delivering thecigarettes to a wholesale dealer in the Commonwealth who is a duly qualifiedwholesale dealer stamping agent in accordance with § 58.1-1011. Themanufacturer or exclusive distributor who qualifies under this section andships, sends, sells, or delivers cigarettes to a wholesale dealer shall keepon file a record of each such shipment, sale, or delivery and shall maintainsuch record for a period of three years.
(Code 1950, § 58-757.11; 1960, c. 392, § 11; 1984, c. 675; 2005, c. 856.)