(a)Reporting by affixing agents. —Not later than 20 calendar days after the end of each calendar quarter, and more frequently if so directed by the Department, each affixing agent shall submit such information as the Department and Attorney General require to facilitate compliance with this chapter, including, but not limited to, a list by brand family of the total number of cigarettes, or, in the case of roll your own, the equivalent stick count, for which the affixing agent affixed stamps during the previous calendar month or otherwise paid the tax due for such cigarettes. The affixing agent shall maintain, and make available to the Department and the Attorney General, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied
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(a)Reporting by affixing agents. —Not later than 20 calendar days after the end of each calendar quarter, and more frequently if so directed by the Department, each affixing agent shall submit such information as the Department and Attorney General require to facilitate compliance with this chapter, including, but not limited to, a list by brand family of the total number of cigarettes, or, in the case of roll your own, the equivalent stick count, for which the affixing agent affixed stamps during the previous calendar month or otherwise paid the tax due for such cigarettes. The affixing agent shall maintain, and make available to the Department and the Attorney General, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the Department for a period of 5 years.
(b)Disclosure of information. —The Department is authorized to disclose to the Attorney General any information received and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter and Chapter 60C of this title. The Department and Attorney General shall share with each other the information received under this chapter, and may share such information with other federal, State or local agencies only for purposes of enforcement of this chapter, Chapter 60C of this title, or corresponding laws of other states.
(c)Verification of qualified escrow fund. —The Attorney General may require at any time from the nonparticipating manufacturer proof, from the financial institution in which such manufacturer has established a Qualified Escrow Fund for the purpose of compliance with Chapter 60C of this title, of the amount of money in such fund, exclusive of interest, the amount and date of each deposit to such fund, and the amount and date of each withdrawal from such fund.
(d)Requests for additional information. —In addition to the information required to be submitted pursuant to Chapter 60C of this title and this chapter, the Department may require an affixing agent or tobacco product manufacturer to submit any additional information including, but not limited to, 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 Chapter 60C of this title.
(e)Quarterly escrow installments. —To promote compliance with this chapter, the Department may promulgate regulations requiring a tobacco product manufacturer subject to the requirements of § 6085(a)(2) of this title to make the escrow deposits required in quarterly installments during the year in which the sales covered by such deposits are made. The Department may require production of information sufficient to enable the Attorney General to determine the adequacy of the amount of the installment deposit.