78786358.1-1003.2Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationCigarette TaxExcise TaxRoll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents2006, c. 768.http://law.lis.virginia.gov/vacode/58.1-1003.2/58.1-1001Tax levied; rate/58.1-1001/58.1-1021.01Definitions/58.1-1021.01//58.1-1003.2/58.1/I/10/1/58.1-1003.23.2-420958.1-1003The taxes imposed by subsection B of § 58.1-1001 shall be paid by the stamping agent at the time he files the return required pursuant to this section. Upon payment of the tax and production and transmission of the documentation required by this section, the subject roll-your-own tobacco shall be deemed to bear the Virginia revenue stamp otherwise required by this article.sectionAA1Unless specifically provided otherwise in this section, the requirements for paying tax and filing returns relating to roll-your-own tobacco with the Department shall be as provided in Article 2.1 (§ 58.1-1021.01 et seq.) of this chapter.sectionBB1Any stamping agent who pays the cigarette excise tax imposed by this article on roll-your-own tobacco shall include, on an invoice accompanying each shipment he initiates that includes roll-your-own tobacco, a listing of all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style and the total weight in ounces of each such brand style. In addition, the stamping agent shall note on each such invoice that he has paid or will pay the cigarette excise tax imposed by this article. An invoice prepared in accordance with this subsection shall be deemed the cigarette revenue stamp otherwise required by this article. Any wholesaler, distributor, or entity of any kind that subsequently ships the roll-your-own tobacco, or some portion of it, shall (i) cause a copy of the invoice to accompany such subsequent shipment, and (ii) indicate on an invoice prepared by the subsequent shipper any changes in quantity from that reflected in the initial invoice.sectionDD1