{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-232.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-232.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-232.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-232.html"}],"law_id":81449,"edition_id":1,"section_id":81449,"structure_id":14974,"section_number":"4.1-232","catch_line":"Refund of state license tax","history":"Code 1950, \u00a7\u00a7 4-33, 4-35; 1952, c. 535; 1960, c. 476; 1970, c. 627; 1972, c. 717; 1974, c. 267; 1976, c. 496; 1978, c. 190; 1980, cc. 524, 526; 1982, cc. 66, 527; 1984, cc. 180, 559; 1986, c. 190; 1990, cc. 300, 390, 707; 1991, c. 425; 1992, c. 350; 1993, c. 866; 2011, c. 728; 2015, c. 412; 2020, cc. 1113, 1114.","full_text":"A\n\nThe Board may correct erroneous assessments made by it against any person and make refunds of any amounts collected pursuant to erroneous assessments, or collected as taxes on licenses, which are subsequently refused or application therefor withdrawn, and to allow credit for any license taxes paid by any licensee for any license that is subsequently merged or changed into another license during the same license period. No refund shall be made of any such amount, however, unless made within three years from the date of collection of the same.B\n\nIn any case where a licensee has changed its name or form of organization during a license period without any change being made in its ownership, and because of such change is required to pay an additional license tax for such period, the Board shall refund to such licensee the amount of such tax so paid in excess of the required license tax for such period.C\n\nThe Board shall make refunds, prorated according to a schedule of its prescription, to licensees of state license taxes paid pursuant to subsection A of § 4.1-231.1 if the place of business designated in the license is destroyed by an act of God, including but not limited to fire, earthquake, hurricane, storm, or similar natural disaster or phenomenon.D\n\nAny amount required to be refunded under this section shall be paid by the State Treasurer out of moneys appropriated to the Board and in the manner prescribed in § 4.1-116.","order_by":null,"text":{"0":{"id":291832,"text":"The Board may correct erroneous assessments made by it against any person and make refunds of any amounts collected pursuant to erroneous assessments, or collected as taxes on licenses, which are subsequently refused or application therefor withdrawn, and to allow credit for any license taxes paid by any licensee for any license that is subsequently merged or changed into another license during the same license period. No refund shall be made of any such amount, however, unless made within three years from the date of collection of the same.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":291833,"text":"In any case where a licensee has changed its name or form of organization during a license period without any change being made in its ownership, and because of such change is required to pay an additional license tax for such period, the Board shall refund to such licensee the amount of such tax so paid in excess of the required license tax for such period.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":291834,"text":"The Board shall make refunds, prorated according to a schedule of its prescription, to licensees of state license taxes paid pursuant to subsection A of § 4.1-231.1 if the place of business designated in the license is destroyed by an act of God, including but not limited to fire, earthquake, hurricane, storm, or similar natural disaster or phenomenon.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":291835,"text":"Any amount required to be refunded under this section shall be paid by the State Treasurer out of moneys appropriated to the Board and in the manner prescribed in § 4.1-116.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14974,"edition_id":1,"name":"Applications for Licenses and Permits; Fees; Taxes","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13825,"metadata":{},"date_created":"2026-06-26 03:51:12","date_modified":"2026-06-26 03:51:12","permalink":{"id":218969,"object_type":"structure","relational_id":14974,"identifier":"3","token":"4.1\/I\/2\/3","url":"\/4.1\/I\/2\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13825,"edition_id":1,"name":"Administration of Licenses","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:46:00","date_modified":"2026-06-26 03:46:00","permalink":{"id":218791,"object_type":"structure","relational_id":13825,"identifier":"2","token":"4.1\/I\/2","url":"\/4.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82663,"structure_id":14974,"section_number":"4.1-230","catch_line":"Applications for licenses; publication; notice to localities; fees; permits","url":"\/4.1-230\/","token":"4.1\/I\/2\/3\/4.1-230","metadata":false},{"id":74459,"structure_id":14974,"section_number":"4.1-231","catch_line":"Repealed","url":"\/4.1-231\/","token":"4.1\/I\/2\/3\/4.1-231","metadata":false},{"id":83440,"structure_id":14974,"section_number":"4.1-231.1","catch_line":"Fees on state licenses","url":"\/4.1-231.1\/","token":"4.1\/I\/2\/3\/4.1-231.1","metadata":false},{"id":81449,"structure_id":14974,"section_number":"4.1-232","catch_line":"Refund of state license tax","url":"\/4.1-232\/","token":"4.1\/I\/2\/3\/4.1-232","metadata":false},{"id":82282,"structure_id":14974,"section_number":"4.1-233","catch_line":"Repealed","url":"\/4.1-233\/","token":"4.1\/I\/2\/3\/4.1-233","metadata":false},{"id":58142,"structure_id":14974,"section_number":"4.1-233.1","catch_line":"Fees on local licenses","url":"\/4.1-233.1\/","token":"4.1\/I\/2\/3\/4.1-233.1","metadata":false},{"id":80942,"structure_id":14974,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","url":"\/4.1-234\/","token":"4.1\/I\/2\/3\/4.1-234","metadata":false},{"id":57122,"structure_id":14974,"section_number":"4.1-235","catch_line":"Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments","url":"\/4.1-235\/","token":"4.1\/I\/2\/3\/4.1-235","metadata":false},{"id":69421,"structure_id":14974,"section_number":"4.1-236","catch_line":"Excise tax on beer and wine coolers; payment of tax; exceptions","url":"\/4.1-236\/","token":"4.1\/I\/2\/3\/4.1-236","metadata":false},{"id":60526,"structure_id":14974,"section_number":"4.1-237","catch_line":"Refund and adjustments on excise tax on beer and wine coolers","url":"\/4.1-237\/","token":"4.1\/I\/2\/3\/4.1-237","metadata":false},{"id":62510,"structure_id":14974,"section_number":"4.1-238","catch_line":"Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses","url":"\/4.1-238\/","token":"4.1\/I\/2\/3\/4.1-238","metadata":false},{"id":79377,"structure_id":14974,"section_number":"4.1-239","catch_line":"Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions","url":"\/4.1-239\/","token":"4.1\/I\/2\/3\/4.1-239","metadata":false},{"id":69418,"structure_id":14974,"section_number":"4.1-240","catch_line":"Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information","url":"\/4.1-240\/","token":"4.1\/I\/2\/3\/4.1-240","metadata":false}],"previous_section":{"id":83440,"structure_id":14974,"section_number":"4.1-231.1","catch_line":"Fees on state licenses","url":"\/4.1-231.1\/","token":"4.1\/I\/2\/3\/4.1-231.1","metadata":false},"next_section":{"id":82282,"structure_id":14974,"section_number":"4.1-233","catch_line":"Repealed","url":"\/4.1-233\/","token":"4.1\/I\/2\/3\/4.1-233","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-232\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 18 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1952, chapter 535; in 1960, chapter 476; in 1970, chapter 627; in 1972, chapter 717; in 1974, chapter 267; in 1976, chapter 496; in 1978, chapter 190; in 1980, chapters 524 and 526; in 1982, chapters 66 and 527; in 1984, chapters 180 and 559; in 1986, chapter 190; in 1990, chapters 300, 390, and 707; in 1991, chapter 425; in 1992, chapter 350; in 1993, chapter 866; in 2011, chapter 728<\/a>; in 2015, chapter 412<\/a>; in 2020, chapters 1113<\/a> and 1114<\/a>.<\/p>","references":[{"id":79036,"section_number":"4.1-203","catch_line":"Separate license for each place of business; transfer or amendment; posting; expiration; carriers","order_by":null,"url":"\/4.1-203\/"}],"refers_to":[{"id":59758,"section_number":"4.1-116","catch_line":"Disposition of moneys collected by Board; creation of Enterprise Fund; reserve fund","order_by":null,"url":"\/4.1-116\/"},{"id":83440,"section_number":"4.1-231.1","catch_line":"Fees on state licenses","order_by":null,"url":"\/4.1-231.1\/"}],"permalink":{"id":218983,"object_type":"law","relational_id":81449,"identifier":"4.1-232","token":"4.1\/I\/2\/3\/4.1-232","url":"\/4.1-232\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-232\/","token":"4.1\/I\/2\/3\/4.1-232","dublin_core":{"Title":"Refund of state license tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-232","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Board<\/span> may correct erroneous assessments made by it against any person and make refunds of any amounts collected pursuant to erroneous assessments, or collected as taxes on licenses, which are subsequently refused or application therefor withdrawn, and to allow credit for any license taxes paid by any licensee<\/span> for any license that is subsequently merged or changed into another license during the same license period. No refund shall be made of any such amount, however, unless made within three years from the date of collection of the same. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In any case where a licensee<\/span> has changed its name or form of organization during a license period without any change being made in its ownership, and because of such change is required to pay an additional license tax for such period, the Board<\/span> shall refund to such licensee<\/span> the amount of such tax so paid in excess of the required license tax for such period. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Board<\/span> shall make refunds, prorated according to a schedule of its prescription, to licensees<\/span> of state license taxes paid pursuant to subsection A of § 4.1-231.1<\/a> if the place of business designated in the license is destroyed by an act of God, including but not limited to fire, earthquake, hurricane, storm, or similar natural disaster or phenomenon. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any amount required to be refunded under this section shall be paid by the State Treasurer out of moneys appropriated to the Board<\/span> and in the manner prescribed in § 4.1-116<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUND OF STATE LICENSE TAX (\u00a7 4.1-232)\n\nA. The Board may correct erroneous assessments made by it against any person and\nmake refunds of any amounts collected pursuant to erroneous assessments, or\ncollected as taxes on licenses, which are subsequently refused or application\ntherefor withdrawn, and to allow credit for any license taxes paid by any\nlicensee for any license that is subsequently merged or changed into another\nlicense during the same license period. No refund shall be made of any such\namount, however, unless made within three years from the date of collection of\nthe same.\n\nB. In any case where a licensee has changed its name or form of organization\nduring a license period without any change being made in its ownership, and\nbecause of such change is required to pay an additional license tax for such\nperiod, the Board shall refund to such licensee the amount of such tax so paid\nin excess of the required license tax for such period.\n\nC. The Board shall make refunds, prorated according to a schedule of its\nprescription, to licensees of state license taxes paid pursuant to subsection A\nof § 4.1-231.1 if the place of business designated in the license is\ndestroyed by an act of God, including but not limited to fire, earthquake,\nhurricane, storm, or similar natural disaster or phenomenon.\n\nD. Any amount required to be refunded under this section shall be paid by the\nState Treasurer out of moneys appropriated to the Board and in the manner\nprescribed in § 4.1-116.\n\nHISTORY: Code 1950, \u00a7\u00a7 4-33, 4-35; 1952, c. 535; 1960, c. 476; 1970, c. 627;\n1972, c. 717; 1974, c. 267; 1976, c. 496; 1978, c. 190; 1980, cc. 524, 526;\n1982, cc. 66, 527; 1984, cc. 180, 559; 1986, c. 190; 1990, cc. 300, 390, 707;\n1991, c. 425; 1992, c. 350; 1993, c. 866; 2011, c. 728; 2015, c. 412; 2020, cc.\n1113, 1114.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}