Applications for Licenses and Permits; Fees; Taxes

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This is Article 3 of the Code of Virginia, titled “Applications for Licenses and Permits; Fees; Taxes.” It is part of Chapter 2 “Administration of Licenses”, which is part of Subtitle I “Alcoholic Beverage Control Act”, which is part of Title 4.1 “Alcoholic Beverage and Cannabis Control”.

It’s comprised of the following 13 sections.

§ 4.1-230	Applications for licenses; publication; notice to localities; fees; permits
§ 4.1-231	Repealed
§ 4.1-231.1	Fees on state licenses
§ 4.1-232	Refund of state license tax
§ 4.1-233	Repealed
§ 4.1-233.1	Fees on local licenses
§ 4.1-234	Tax on wine and other alcoholic beverages; exceptions
§ 4.1-235	Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments
§ 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
§ 4.1-238	Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses
§ 4.1-239	Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions
§ 4.1-240	Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information