Same—Cigarettes in transit, etc.

Norfolk City Code § 24-318

in effect

Sec. 24-318. - Same—Cigarettes in transit, etc. (a) Cigarettes found in quantities of more than six (6) cartons within the city shall be conclusively presumed for sale or use within the city and may be seized and confiscated by the commissioner of the revenue if: (1) Such cigarettes are in transit, and are not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and of the consignee or purchaser, and the brands and quantity of cigarettes so transported, or are in transit and accompanied by a bill of lading or other document which is false or fraudulent, in whole or in part; or (2) Such cigarettes are in transit and are accompanied by a bill of lading or other document indicating: a. A consignee or purchaser in another state or the District of Columbia who is not authorized by the law of such other jurisdiction to receive or possess such cigarettes on which the taxes imposed by such other jurisdiction have not been paid, unless the tax of the state or district of destination has been paid and the said cigarettes bear the tax stamps of that state or District; or b. A consignee or purchaser in the Commonwealth of Virginia, but outside the city, who does not possess a Virginia sales and use tax certificate, a Virginia retail tobacco license and, where applicable, both a business license and retail tobacco license issued by the local jurisdiction of destination; or (3) Such cigarettes are not in transit and the tax imposed by this article has not been paid, nor have approved arrangements for payment been made, provided that this subparagraph shall not apply to cigarettes in the possession of distributors or public warehouses which have filed notice and appropriate proof with the commissioner of the revenue that those cigarettes are temporarily within the city and will be sent to consignees or purchasers outside the city in the normal course of business. (b) Cigarettes seized and confiscated under this section shall be deemed to be forfeited to the city as contraband property, and the commissioner of the revenue may thereafter sell such forfeited cigarettes in the same manner as provided for the sale of cigarettes as set forth in section 24-317 of this article. (Ord. No. 29,854, § 2, 3-13-79)

Source: City of Norfolk, Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/norfolk/codes/code_of_ordinances?nodeId=COCI_CH24LITA_ARTXCITA_S24-318SAIGTRETFetched: 11/1/2026