Virginia Code 3.2-4217.1: Presumption
In any action under subsection C of § 3.2-4201, reports of numbers of cigarettes stamped submitted to the Attorney General pursuant to subsection A of § 3.2-4209 shall be admissible in evidence and shall be presumed to accurately state the number of cigarettes stamped during the time period by the stamping agent that submitted the report absent a contrary showing by the nonparticipating manufacturer or importer. Nothing in this section shall be construed as limiting or otherwise affecting the Commonwealth’s right to maintain that such reports are incorrect or do not accurately reflect a nonparticipating manufacturer’s sales in the Commonwealth during the time period in question, and the presumption shall not apply in the event the Commonwealth does so maintain.
Terms Used In Virginia Code 3.2-4217.1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Virginia Code 3.2-4204
- Stamping agent: means (i) a person who is authorized by the Tax Commissioner pursuant to § 58. See Virginia Code 3.2-4204
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
2008, c. 758, § 3.1-336.15:1.