§ 4. Powers delegated to the board  


Latest version.
  • The powers delegated by the participating jurisdictions to the board are:

    4.1 Assessment, collection and disbursement of the cigarette tax for each participating jurisdiction;

    4.2 Audit of the sales of cigarettes by wholesalers and retailers within each participating jurisdiction;

    4.3 Provision of information for criminal prosecution by the commonwealth's attorneys of the affected participating jurisdictions;

    4.4 Designation of an administrator;

    4.5 Management of the Northern Virginia Cigarette Tax Fund, hereinafter called the "fund";

    4.6 Employment of an auditor;

    4.7 Designation of a depository bank or banks;

    4.8 Contracting with a member jurisdiction for provision of administrative services.