Tax Type
Tobacco
Description
The Court FINDS that bidis are cigarettes under the definition of cigarette found in Va. Code § 3.2-4200
Topic
Definitions
Tobacco Products
Date Issued
02-11-2014
VIRGINIA:
IN THE CIRCUIT COURT OF THE CITY OF PORTSMOUTH
THE JUMA BROTHERS, INC. )
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v. ) Case No. 740CL12002011-00
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VIRGINIA DEPARTMENT OF TAXATION, )
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- Defendant. )
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ORDER
This matter comes before the Court on the Petition of Appeal filed by the Petitioner, the Juma Brothers, Inc. ("Juma Brothers"), the Answer filed by the Respondent, Virginia Department of Taxation (the Department), the parties' pretrial briefs, and the evidence and argument presented by the parties at the trial of this matter on June 12, 2013.
The Court is of the opinion that Juma Brothers has failed to meet its burden of establishing that the bidis in question were not required to be listed on the Virginia Tobacco Directory. The Court FINDS that bidis are cigarettes under the definition of cigarette found in Va. Code § 3.2-4200 and that the bidis in question are contraband cigarettes pursuant to Va. Code § 3.2-4207. The Court therefore HOLDS that the penalty assessed against Juma Brothers pursuant to Va. Code § 3.2-4212 is not erroneous. The Petition of Appeal is DENIED.
The Court further ORDERS that Juma Brothers remit to the Department the full amount of the assessment plus interest to be calculated pursuant to Va. Code § 58.1-1812, within 30 days from either (a) the date on which the time for filing an appeal expires with no appeal being filed, or, (b) in the event an appeal is filed, the date on which an order is entered which sets forth the final disposition of the appeal, whichever occurs first.
Nothing further remaining to be done herein, this matter is hereby ORDERED stricken from the docket.
The Clerk is requested to send certified copies of this order to counsel of record.
ENTER: July 15, 2013
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Judge
I ASK FOR THIS: A copy, Teste: Cynthia P. Morrison
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- Clerk of the Circuit Court of the City of Portsmouth, Virginia
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Elizabeth B. Myers (VSB #80739)
Assistant Attorney General
900 East Main Street
Richmond, Virginia 23219
804-786-9516 (telephone)
840-692-1647 (facsimile)
ebmyers@oag.state.va.us
Counsel for the Defendant, Virginia Department of Taxation
SEEN AND OBJECTED TO FOR THE REASONS STATED ON THE RECORD:
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Trey R. Kelleter, Esq. (VSB #41606)
Shalanda Franklin-Verdell, Esq. (VSB #76742)
Vandeventer Black LLP
101 W. Main Street, Suite 500
Norfolk, Virginia 23510
Counsel for Plaintiffs, The Juma Brothers, Inc.
Rulings of the Tax Commissioner