Current through L. 2024, c. 185.
Section 1921 - Reporting and sharing of information(a) At the date specified in 32 V.S.A. § 7785 or 7813, for monthly reports from licensed wholesale dealers, or at such date and frequency as the Commissioner may require for other licensed wholesale dealers, which will be at least quarterly, each licensed wholesale dealer shall submit such information as the Commissioner requires to facilitate compliance with subchapter 1A of this chapter and this subchapter, including a list by brand family of the total number of cigarettes, or, in the case of roll-your-own tobacco, the equivalent stick count, as determined pursuant to the formula set forth in subchapter 1A of this chapter, for which the licensed wholesale dealer affixed stamps during the reporting period or otherwise paid the tax due for such cigarettes. Licensed wholesale dealers shall maintain, and make available to the Commissioner, all documentation and other information relied upon in reporting to the Commissioner for a period of six years.(b) The Attorney General may require at any time from a nonparticipating manufacturer proof from the financial institution in which a tobacco product manufacturer has established a qualified escrow fund for the purpose of compliance with subchapter 1A of this chapter of the amount of money being held in such fund on behalf of the State and the dates of deposits, and listing the amounts of all withdrawals from such fund and the dates thereof; any such nonparticipating manufacturer shall provide the requisite proof within 10 business days of the date it is requested. In the event that a nonparticipating manufacturer fails to provide the requisite proof within said time period, the Attorney General shall remove the nonparticipating manufacturer and all of its styles or brands of cigarettes from the directory.(c) The Attorney General may require a licensed wholesale dealer or tobacco product manufacturer to submit any additional information, including samples of the packaging or labeling of each brand family, as is necessary to enable the Attorney General to determine whether a tobacco product manufacturer is in compliance with this subchapter and subchapter 1A of this chapter.(d) The Attorney General is authorized to disclose to the Commissioner and, notwithstanding the provisions of 32 V.S.A. chapter 103, the Commissioner is authorized to disclose to the Attorney General any information received under this subchapter or subchapter 1A of this chapter, if such information is requested by the other for the purposes of determining compliance with or enforcing the provisions of those statutes. The Attorney General and Commissioner shall share with each other the information received under this subchapter or subchapter 1A of this chapter, and may share such information with other federal, State, or local agencies as necessary for the purposes of enforcement of this subchapter, the State's nonparticipating tobacco manufacturers' statutes, or corresponding laws of other states.Added 2003, No. 14, § 1; amended 2003, No. 113 (Adj. Sess.), § 1; 2015 , No. 57, § 86, eff. 6/11/2015.