Applications For Licenses And Permits; Fees; Taxes
This is Article 3 of the Code of Virginia, titled “Applications For Licenses And Permits; Fees; Taxes.” It is part of Title 4.1, titled “Alcoholic Beverage Control Act.” It is part of Chapter 2, titled “Administration Of Licenses.” It’s comprised of the following 11 sections.
- § 4.1-230
- Applications for licenses; publication; notice to localities; fees; permits
- § 4.1-231
- Taxes on state licenses
- § 4.1-232
- Refund of state license tax
- § 4.1-233
- Taxes 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