A. On or before the tenth day of each month, each manufacturer, bottler, wholesaler or other person selling beer or wine coolers in the Commonwealth who is chargeable with the payment of excise taxes imposed by § 4.1-236 shall file a report under oath with the Board, on forms prescribed by the Board, showing the quantity of all beer and wine coolers manufactured, bottled or sold by such person during the preceding calendar months. Such report shall also contain any other information the Board may require. Common carriers of passengers by train or boat licensed to sell beer or wine coolers in dining cars, buffet cars, club cars or on such boats shall have thirty days from the end of each calendar month to file such reports. At the time of filing, such person shall pay the Board all excise taxes chargeable against him under the provisions of § 4.1-236, unless the taxes have been previously paid.
B. In addition to the requirements of subsection A, on or before the fifteenth day of each month each nonresident manufacturer shall forward a copy of each invoice required by Board regulation or a listing of all such invoices for the preceding month to the Board as a condition of shipment into or doing business in the Commonwealth.
C. Any person filing the report required by this section and paying such excise tax required by subsection B of § 4.1-236 shall be allowed a commission of one percent of the amount of tax due as compensation for the expense of maintaining records and preparing reports so as to account for and remit the tax levied by § 4.1-236. Such commission shall also be allowed as compensation for the expense, if any, of compliance with the requirements of § 4.1-238. Such commission shall be accounted for in the form of a deduction from the amount of tax which would otherwise be due.
1988, c. 261, §§ 4-131, 4-132, 4-133; 1993, c. 866.
Structure Code of Virginia
Title 4.1 - Alcoholic Beverage and Cannabis Control
Chapter 2 - Administration of Licenses
§ 4.1-200. Exemptions from licensure
§ 4.1-201. Conduct not prohibited by this subtitle; limitation
§ 4.1-202. To whom privileges conferred by licenses extend; liability for violations of law
§ 4.1-203.1. Managers of licensed retail establishments
§ 4.1-206.1. (Effective until July 1, 2024) Manufacturer licenses
§ 4.1-206.1. (Effective July 1, 2024) Manufacturer licenses
§ 4.1-206.2. Wholesale licenses
§ 4.1-206.3. (Effective until July 1, 2024) Retail licenses
§ 4.1-206.3. (Effective July 1, 2024) Retail licenses
§ 4.1-209. Wine and beer license privileges; advertising; tastings
§ 4.1-209.1. Direct shipment of wine and beer; shipper's license
§ 4.1-212. Permits required in certain instances
§ 4.1-212.1. (Effective until July 1, 2024) Delivery of wine and beer; kegs; regulations of Board
§ 4.1-212.1. (Effective July 1, 2024) Delivery of wine and beer; kegs; regulations of Board
§ 4.1-212.2. Third-party deliveries; limitations; penalties
§ 4.1-213. Manufacture and sale of cider
§ 4.1-214. Limitations on licenses; sale outside the Commonwealth
§ 4.1-215. Limitation on manufacturers, bottlers, and wholesalers; exemptions
§ 4.1-217. Limitation on brewery licenses
§ 4.1-218. Limitation on wine and beer importers
§ 4.1-219. Limitation on Class A and Class B farm wineries
§ 4.1-221. (Effective until July 1, 2024) Limitation on mixed beverage licensees; exceptions
§ 4.1-221. (Effective July 1, 2024) Limitation on mixed beverage licensees; exceptions
§ 4.1-221.1. Limitation of tasting licenses
§ 4.1-222. Conditions under which Board may refuse to grant licenses
§ 4.1-223. Conditions under which Board shall refuse to grant licenses
§ 4.1-224. Notice and hearings for refusal to grant licenses; Administrative Process Act; exceptions
§ 4.1-225. Grounds for which Board may suspend or revoke licenses
§ 4.1-225.1. Summary suspension in emergency circumstances; grounds; notice and hearing
§ 4.1-226. Grounds for which Board shall suspend or revoke licenses
§ 4.1-227. Suspension or revocation of licenses; notice and hearings; imposition of penalties
§ 4.1-228. Suspension or revocation; disposition of beverages on hand; termination
§ 4.1-229. Suspension or revocation of permits; grounds; notice and hearing; exception
§ 4.1-230. Applications for licenses; publication; notice to localities; fees; permits
§ 4.1-231.1. Fees on state licenses
§ 4.1-232. Refund of state license tax
§ 4.1-233.1. Fees on local licenses
§ 4.1-234. Tax on wine and other alcoholic beverages; exceptions
§ 4.1-236. Excise tax on beer and wine coolers; payment of tax; exceptions
§ 4.1-237. Refund and adjustments on excise tax on beer and wine coolers