§ 58.1-1021.04:2. Certain records required of distributor; access to premises.
A. Each distributor shall keep in each licensed place of business completeand accurate records for that place of business, including itemized invoicesof: (i) tobacco products held, purchased, manufactured, brought in or causedto be brought in from outside the Commonwealth or shipped or transported toretailers in the Commonwealth; (ii) all sales of tobacco products made; (iii)all tobacco products transferred to other retail outlets owned or controlledby that licensed distributor; and (iv) any records required by the Department.
All books, records and other papers and documents required by this subsectionto be kept shall be preserved, in a form prescribed by the Department, for aperiod of at least three years after the date of the documents or the date ofthe entries thereof appearing in the records, unless the Departmentauthorizes, in writing, their destruction or disposal at an earlier date.
B. At any time during usual business hours, duly authorized agents oremployees of the Department may enter any place of business of a distributorand inspect the premises, the records required to be kept under this articleand the tobacco products contained therein, to determine whether all theprovisions of this article are being complied with fully. Refusal to permitsuch inspection by a duly authorized agent or employee of the Departmentshall be grounds for revocation of the license.
C. Each person who sells tobacco products to persons other than an ultimateconsumer shall render with each sale itemized invoices showing the seller'sname and address, the purchaser's name and address, the date of sale and allprices. Such person shall preserve legible copies of all such invoices forthree years after the date of sale.
D. Each distributor shall procure itemized invoices of all tobacco productspurchased. The invoices shall show the name and address of the seller and thedate of purchase. The distributor shall preserve a legible copy of eachinvoice for three years after the date of purchase. Invoices shall beavailable for inspection by authorized agents or employees of the Departmentat the distributor's place of business.
E. Any violation of § 58.1-1021.04:1, 58.1-1021.04:2, 58.1-1021.04:3, or58.1-1021.04:4 of this article shall be grounds for revocation of the license.
§ 58.1-1021.04:2. Certain records required of distributor; access to premises.
A. Each distributor shall keep in each licensed place of business completeand accurate records for that place of business, including itemized invoicesof: (i) tobacco products held, purchased, manufactured, brought in or causedto be brought in from outside the Commonwealth or shipped or transported toretailers in the Commonwealth; (ii) all sales of tobacco products made; (iii)all tobacco products transferred to other retail outlets owned or controlledby that licensed distributor; and (iv) any records required by the Department.
All books, records and other papers and documents required by this subsectionto be kept shall be preserved, in a form prescribed by the Department, for aperiod of at least three years after the date of the documents or the date ofthe entries thereof appearing in the records, unless the Departmentauthorizes, in writing, their destruction or disposal at an earlier date.
B. At any time during usual business hours, duly authorized agents oremployees of the Department may enter any place of business of a distributorand inspect the premises, the records required to be kept under this articleand the tobacco products contained therein, to determine whether all theprovisions of this article are being complied with fully. Refusal to permitsuch inspection by a duly authorized agent or employee of the Departmentshall be grounds for revocation of the license.
C. Each person who sells tobacco products to persons other than an ultimateconsumer shall render with each sale itemized invoices showing the seller'sname and address, the purchaser's name and address, the date of sale and allprices. Such person shall preserve legible copies of all such invoices forthree years after the date of sale.
D. Each distributor shall procure itemized invoices of all tobacco productspurchased. The invoices shall show the name and address of the seller and thedate of purchase. The distributor shall preserve a legible copy of eachinvoice for three years after the date of purchase. Invoices shall beavailable for inspection by authorized agents or employees of the Departmentat the distributor's place of business.
E. Any violation of § 58.1-1021.04:1, 58.1-1021.04:2, 58.1-1021.04:3, or58.1-1021.04:4 of this article shall be grounds for revocation of the license.
§ 58.1-1021.04:2. Certain records required of distributor; access to premises.
A. Each distributor shall keep in each licensed place of business completeand accurate records for that place of business, including itemized invoicesof: (i) tobacco products held, purchased, manufactured, brought in or causedto be brought in from outside the Commonwealth or shipped or transported toretailers in the Commonwealth; (ii) all sales of tobacco products made; (iii)all tobacco products transferred to other retail outlets owned or controlledby that licensed distributor; and (iv) any records required by the Department.
All books, records and other papers and documents required by this subsectionto be kept shall be preserved, in a form prescribed by the Department, for aperiod of at least three years after the date of the documents or the date ofthe entries thereof appearing in the records, unless the Departmentauthorizes, in writing, their destruction or disposal at an earlier date.
B. At any time during usual business hours, duly authorized agents oremployees of the Department may enter any place of business of a distributorand inspect the premises, the records required to be kept under this articleand the tobacco products contained therein, to determine whether all theprovisions of this article are being complied with fully. Refusal to permitsuch inspection by a duly authorized agent or employee of the Departmentshall be grounds for revocation of the license.
C. Each person who sells tobacco products to persons other than an ultimateconsumer shall render with each sale itemized invoices showing the seller'sname and address, the purchaser's name and address, the date of sale and allprices. Such person shall preserve legible copies of all such invoices forthree years after the date of sale.
D. Each distributor shall procure itemized invoices of all tobacco productspurchased. The invoices shall show the name and address of the seller and thedate of purchase. The distributor shall preserve a legible copy of eachinvoice for three years after the date of purchase. Invoices shall beavailable for inspection by authorized agents or employees of the Departmentat the distributor's place of business.
E. Any violation of § 58.1-1021.04:1, 58.1-1021.04:2, 58.1-1021.04:3, or58.1-1021.04:4 of this article shall be grounds for revocation of the license.
