• Date Due: November 01, 2025
  • Author: Department of Taxation
  • Enabling Authority: Chapter 596 Enactment Clause 3. (Regular Session, 2025)
  • Description:
    Report on the findings and recommendations of the work group convened to develop an enforcement program to address the sale of retail tobacco products or hemp products intended for smoking to individuals younger than 21 years of age, and shall consider and report on the following factors: (i) the frequency of licensee inspections in Virginia and other states, (ii) licensee compliance rates with underage enforcement in Virginia and other states, (iii) one-time and ongoing costs of any enforcement program recommendations, and (iv) potential sources of revenue to support such enforcement program. [Reporting requirements of Chapter 595, Enactment Clause 3., 2025 Acts of Assembly, are identical.]