Title 4.1. Alcoholic Beverage and Cannabis Control
Chapter 1. Definitions and General Provisions
This section has more than one version with varying effective dates. Scroll down to see all versions.
§ 4.1-103.01. (Effective until October 1, 2026) Additional powers; access to certain tobacco sales records; inspections; penalty.
A. Notwithstanding the provisions of § 58.1-3 or any other provision of law, the Tax Commissioner shall provide to the Board the name, address, and other identifying information within his possession of all wholesale cigarette dealers.
B. All invoices, books, papers or other memoranda and records concerning the sale of cigarettes maintained by wholesale cigarette dealers pursuant to § 58.1-1007 shall be subject to inspection during normal business hours by special agents of the Board. Any person who, upon request by a special agent, unreasonably fails or refuses to allow an inspection of the records authorized by this subsection shall be guilty of a Class 2 misdemeanor.
C. The Board may use the information obtained from the Tax Commissioner or by the inspections authorized by subsection B only for the purpose of creating and maintaining a list of retail dealers to facilitate enforcement of the laws governing the sale of tobacco products to minors. Neither the Board nor any special agent shall divulge any information provided by the Tax Commissioner or obtained in the performance of the inspections authorized by subsection B to anyone other than to another special agent. Any person violating the provisions of this subsection shall be guilty of a Class 2 misdemeanor.
§ 4.1-103.01. (Effective October 1, 2026) Additional powers; access to certain tobacco sales records; inspections; penalty.
A. Notwithstanding the provisions of § 58.1-3 or any other provision of law, the Tax Commissioner shall provide to the Board the name, address, and other identifying information within his possession of all tobacco retailers.
B. All invoices, books, papers, or other memoranda and records concerning the sale of retail tobacco products by a tobacco retailer shall be subject to inspection during normal business hours by special agents of the Board pursuant to § 4.1-253. Additionally, all invoices, books, papers, or other memoranda and records concerning the sale of cigarettes shall be subject to inspection during normal business hours by the Attorney General or his authorized representative during any audit and investigation conducted pursuant to § 3.2-4215.1. Any person who, upon request by a special agent or the Attorney General or his authorized representative, unreasonably fails or refuses to allow an inspection of the records authorized by this subsection is guilty of a Class 2 misdemeanor.
C. The Board may use the information obtained from the Tax Commissioner or by the inspections authorized by subsection B for retail tobacco products only for the purpose of creating and maintaining a list of retail dealers to facilitate enforcement of the laws governing the sale of tobacco products and retail tobacco products to minors. Neither the Board nor any special agent shall divulge any information provided by the Tax Commissioner or obtained in the performance of the inspections authorized by subsection B to anyone other than to another special agent. Any person violating the provisions of this subsection is guilty of a Class 2 misdemeanor.
D. Nothing contained in this section shall prohibit the use or release of such information or documents by the Board to any governmental or law-enforcement agency or when considering the granting, denial, suspension, or revocation of a license or permit or the assessment of any penalty against a licensee or retail tobacco permittee.
