Virginia Law

A. Retail tobacco products owned by or in possession of, or for sale by, any retail tobacco permittee at the time the retail tobacco permit of such retail tobacco permittee is suspended or revoked may be disposed of as follows:

1. Sold to persons in the Commonwealth who are permitted to sell such retail tobacco products; or

2. Upon retail tobacco permits granted by the Board and conditions specified by the Board, sold to persons outside the Commonwealth for resale outside the Commonwealth upon retail tobacco permits granted by the Board.

B. Upon retail tobacco permits granted by the Board and upon payment of any excise tax due thereon, retail tobacco products owned and in possession of, or either, or for sale by, any retail tobacco permittee at the time the retail tobacco permit of such retail tobacco permittee is suspended or revoked may be sold to any person authorized to purchase the same for resale.

C. All retail tobacco products owned by or in possession of any retail tobacco permittee whose retail tobacco permit is suspended or revoked shall be disposed of by such retail tobacco permittee in accordance with the provisions of this section within 60 days from the date of such suspension or revocation.

D. Retail tobacco products owned by, or in possession of, or for sale by any retail tobacco permittee whose retail tobacco permit has been terminated other than by suspension or revocation may be disposed of in accordance with subsection A or B within such time as the Board deems proper. Such period shall not be less than 60 days.

E. All retail tobacco products owned by or remaining in the possession of any retail tobacco permittee described in subsection A, B, or D after the expiration of such period shall be deemed contraband and forfeited to the Commonwealth in accordance with the provisions of § 4.1-338.

2026, cc. 1021, 1044.