# Va. Code Ann. § 18.2-246.12: Collection of taxes

> Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.12

## Section

- **Citation:** Va. Code Ann. § 18.2-246.12
- **Heading:** Collection of taxes
- **Jurisdiction:** Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Virginia Code / Title 18.2 / Chapter 6 / Article 10 / Section 18.2-246.12

## Text

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 .

## Nearby sections

- [Va. Code Ann. § 18.2-246.6 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.6.md)
- [Va. Code Ann. § 18.2-246.7 Requirements for delivery sales](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.7.md)
- [Va. Code Ann. § 18.2-246.8 (Effective October 1, 2026) Age verification requirements](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.8.md)
- [Va. Code Ann. § 18.2-246.9 Disclosure requirements](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.9.md)
- [Va. Code Ann. § 18.2-246.10 Shipping requirements](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.10.md)
- [Va. Code Ann. § 18.2-246.11 Registration and reporting requirements](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.11.md)
- [Va. Code Ann. § 18.2-246.12 Collection of taxes](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.12.md)
- [Va. Code Ann. § 18.2-246.13 Civil penalties; penalties](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.13.md)
- [Va. Code Ann. § 18.2-246.14 Counterfeit cigarettes; penalty; civil penalty](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.14.md)
- [Va. Code Ann. § 18.2-246.15 Enforcement](https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VA_T18.2_C6_A10_S18.2-246.12. Check the current official text before relying on it. Not legal advice.