Virginia § 18.2-246.12 - Collection of taxes
Full text of Virginia Code of Virginia § 18.2-246.12 — Collection of taxes, with citation guidance and answers to common questions.
§ 18.2-246.12. Collection of taxes
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.
2003, c. 1010.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 18.2-246.12
What does Code of Virginia § 18.2-246.12 cover?
Section 18.2-246.12 ("Collection of taxes") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 18.2-246.12?
A common citation format is "Code of Virginia § 18.2-246.12" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 18.2-246.12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.