CODE OF VIRGINIA

REFUND AND ADJUSTMENTS ON EXCISE TAX ON BEER AND WINE COOLERS (§ 4.1-237)

A. Whenever it is proved to the satisfaction of the Board that the tax levied
pursuant to § 4.1-236 has been paid and that beer or wine coolers were or are
(i) damaged, destroyed or otherwise deemed to be unsalable by reason of fire or
any other providential cause before sale to the consumer, (ii) destroyed
voluntarily because the beer or wine coolers were defective and after notice to
and approval by the Board of such destruction or (iii) destroyed in any manner
while in possession of a common, private or contract carrier, the Board shall
certify such facts to the Comptroller for approval of a refund payment from the
state treasury to such extent as may be proper.  The manufacturer, bottler or
wholesaler shall make a report thereof to the Board as a portion of the report
required by § 4.1-239.

B. Whenever it is proved to the satisfaction of the Board that any person has
purchased beer or wine coolers which have been sold by him in such manner as to
be exempt from the excise tax levied under § 4.1-236, the Board shall certify
such facts to the Comptroller for approval of a refund payment from the state
treasury to such extent as may be proper.

HISTORY: 1988, c. 261, §§ 4-141, 4-142; 1993, c. 866.