(a)No later than twenty (20) days after the end of a
calendar quarter, and more frequently if directed by the
attorney general, each licensed wholesaler shall submit
information the attorney general requires to facilitate
compliance with this act, including, but not limited to, a list
by brand family of the total number of cigarettes or in the case
of roll your own cigarettes, the equivalent stick count for
which the licensed wholesaler affixed stamps during the previous
calendar quarter or otherwise paid the tax due for the
cigarettes. The licensed wholesaler shall maintain and make
available to the attorney general all invoices and documentation
of sales of all nonparticipating manufacturer cigarettes and any
other information relied upon in reporting to the attorney
general for a perio
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(a) No later than twenty (20) days after the end of a
calendar quarter, and more frequently if directed by the
attorney general, each licensed wholesaler shall submit
information the attorney general requires to facilitate
compliance with this act, including, but not limited to, a list
by brand family of the total number of cigarettes or in the case
of roll your own cigarettes, the equivalent stick count for
which the licensed wholesaler affixed stamps during the previous
calendar quarter or otherwise paid the tax due for the
cigarettes. The licensed wholesaler shall maintain and make
available to the attorney general all invoices and documentation
of sales of all nonparticipating manufacturer cigarettes and any
other information relied upon in reporting to the attorney
general for a period of five (5) years.
(b) The department is authorized to disclose to the
attorney general any information received under this act and
requested by the attorney general for purposes of determining
compliance with and enforcing the provisions of this act,
implementing the master settlement agreement as defined in W.S.
9-4-1201(a)(v) or resolving any dispute arising under the master
settlement agreement. The director of the department and the
attorney general shall share the information received under this
act and may share the information with other federal, state or
local agencies or with a data clearinghouse or any similar
entity or process established under the master settlement
agreement or a settlement of any dispute arising under that
agreement, only for the purposes of enforcement of this act,
W.S. 9-4-1202, enforcement of corresponding laws of other states
or implementation of the master settlement agreement or a
settlement of any dispute arising under that agreement.
(c) The attorney general may require at any time from the
nonparticipating manufacturer, proof from the financial
institution in which the manufacturer has established a
qualified escrow fund for the purpose of compliance with W.S.
9-4-1202 of the amount of money in the fund being held on behalf
of the state, the dates of deposits and listing the amounts of
all withdrawals from the account and the dates of the
withdrawals.
(d) In addition to the information required to be
submitted pursuant to subsection (a) of this section, the
attorney general may require a licensed wholesaler or tobacco
product manufacturer to submit any additional information
including, but not limited to, samples of the packaging or
labeling of each family brand as is necessary to enable the
attorney general to determine whether a tobacco product
manufacturer is in compliance with this act.
(e) To promote compliance with this act, the attorney
general may promulgate rules and regulations requiring a tobacco
product manufacturer subject to the requirements of W.S.
9-4-1205(c) to make the escrow deposits required in installments
during the year in which the sales covered by the deposits are
made. The attorney general may require production of
information sufficient to enable the attorney general to
determine the adequacy of the amount of the installment deposit.