{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-235.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-235.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-235.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-235.html"}],"law_id":57122,"edition_id":1,"section_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","history":"1980, c. 624, \u00a7 4-22.1; 1981, c. 407; 1982, cc. 540, 556; 1984, c. 200; 1985, cc. 222, 457; 1986, c. 130; 1993, c. 866; 2010, cc. 247, 362; 2015, cc. 4, 21; 2016, cc. 24, 140; 2022, cc. 84, 85.","full_text":"A\n\nThe Board shall collect the state taxes levied pursuant to \u00a7\u00a7 4.1-213 and 4.1-234 as follows:1\n\nCollection shall be from the purchaser at the time of or prior to sale, except as to sales made to wholesale wine licensees. Wholesale wine licensees shall collect the taxes at the time of or prior to sale to retail licensees, and shall remit such taxes monthly to the Board, along with such reports as may be required by the Board, at the time and in the manner prescribed by the Board.2\n\nIn establishing the prices for items sold by it to persons other than wholesale licensees, the Board shall include a reasonable markup. The liter tax or 20 percent tax, as appropriate, shall then be added to the price of each container of alcoholic beverages. The four percent tax on vermouth and farm winery wines and ciders shall then be added for those products. In all cases the final price for each container may be established so as to be a multiple of five or rounded to end with a nine.\n\t\t\t\tIn accounting for the state tax on sales the Board shall divide the net sales for the quarter by 1.20 and multiply the result by 20 percent. As to the sale of vermouth and farm winery wine and cider, the Board shall divide the net sales for the quarter by 1.04 and multiply the result by four percent.B\n\nThe amount of tax collected under this section during each quarter shall, within 50 days after the close of such quarter, be certified to the Comptroller by the Board and shall be transferred by him from the special fund described in § 4.1-116 to the general fund of the state treasury. The Board shall, not later than June 20 of every year, estimate the yield of the state tax on sales imposed by §§ 4.1-213 and 4.1-234 for the quarter ending June 30 and certify the amount of such estimate to the Comptroller, whereupon the Comptroller shall, before the end of the month, transfer the amount of such estimate from the special fund described in § 4.1-116 to the general fund of the state treasury, subject to such adjustment on account of an overestimate or underestimate as may be indicated within 50 days after the close of the quarter ending on June 30.\n\t\t\tForty-four percent of the amount derived from the liter tax levied pursuant to §§ 4.1-213 and 4.1-234 shall be transferred to the general fund and paid to the several counties, cities, and towns of the Commonwealth in proportion to their respective populations, and is appropriated for such purpose.\n\t\t\tThe counties, cities, and towns shall in no event receive from the taxes derived from the sale of wines less revenue than was received by such counties, cities, and towns for the year ending June 30, 1976.\n\t\t\tThe portion of wine liter tax and cider markup collected pursuant to §§ 4.1-213 and 4.1-234 that is attributable to the sale of wine and cider produced by a farm winery shall be deposited in the Virginia Wine Promotion Fund established pursuant to § 3.2-3005.\n\t\t\tTwelve percent of the amount derived from the liter tax levied shall be retained by the Board as operating revenue and distributed as provided in § 4.1-117.\n\t\t\tTwenty percent of the portion of tax collected pursuant to subsection B of § 4.1-234 that is attributable to the sale of spirits produced by a distiller licensee shall be deposited in the Virginia Spirits Promotion Fund established pursuant to § 3.2-3012.C\n\nAs used in this section, the term “net sales” means gross sales less refunds to customers.D\n\nThe Board may make a refund or adjustment of any tax paid to it under this section when (i) the wine upon which such tax has been paid has been condemned and is not permitted to be sold in the Commonwealth, or (ii) wine is returned by a retail licensee to a wholesale wine licensee for refund in accordance with Board regulations or approval. Any claim for such refund or adjustment shall be made to the Board in the report filed with the Board by the wholesale wine licensee for the period in which such return and refund occurs.","order_by":null,"text":{"0":{"id":209174,"text":"The Board shall collect the state taxes levied pursuant to \u00a7\u00a7 4.1-213 and 4.1-234 as follows:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":209175,"text":"Collection shall be from the purchaser at the time of or prior to sale, except as to sales made to wholesale wine licensees. Wholesale wine licensees shall collect the taxes at the time of or prior to sale to retail licensees, and shall remit such taxes monthly to the Board, along with such reports as may be required by the Board, at the time and in the manner prescribed by the Board.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":209176,"text":"In establishing the prices for items sold by it to persons other than wholesale licensees, the Board shall include a reasonable markup. The liter tax or 20 percent tax, as appropriate, shall then be added to the price of each container of alcoholic beverages. The four percent tax on vermouth and farm winery wines and ciders shall then be added for those products. In all cases the final price for each container may be established so as to be a multiple of five or rounded to end with a nine.\n\t\t\t\tIn accounting for the state tax on sales the Board shall divide the net sales for the quarter by 1.20 and multiply the result by 20 percent. As to the sale of vermouth and farm winery wine and cider, the Board shall divide the net sales for the quarter by 1.04 and multiply the result by four percent.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":209177,"text":"The amount of tax collected under this section during each quarter shall, within 50 days after the close of such quarter, be certified to the Comptroller by the Board and shall be transferred by him from the special fund described in § 4.1-116 to the general fund of the state treasury. The Board shall, not later than June 20 of every year, estimate the yield of the state tax on sales imposed by §§ 4.1-213 and 4.1-234 for the quarter ending June 30 and certify the amount of such estimate to the Comptroller, whereupon the Comptroller shall, before the end of the month, transfer the amount of such estimate from the special fund described in § 4.1-116 to the general fund of the state treasury, subject to such adjustment on account of an overestimate or underestimate as may be indicated within 50 days after the close of the quarter ending on June 30.\n\t\t\tForty-four percent of the amount derived from the liter tax levied pursuant to §§ 4.1-213 and 4.1-234 shall be transferred to the general fund and paid to the several counties, cities, and towns of the Commonwealth in proportion to their respective populations, and is appropriated for such purpose.\n\t\t\tThe counties, cities, and towns shall in no event receive from the taxes derived from the sale of wines less revenue than was received by such counties, cities, and towns for the year ending June 30, 1976.\n\t\t\tThe portion of wine liter tax and cider markup collected pursuant to §§ 4.1-213 and 4.1-234 that is attributable to the sale of wine and cider produced by a farm winery shall be deposited in the Virginia Wine Promotion Fund established pursuant to § 3.2-3005.\n\t\t\tTwelve percent of the amount derived from the liter tax levied shall be retained by the Board as operating revenue and distributed as provided in § 4.1-117.\n\t\t\tTwenty percent of the portion of tax collected pursuant to subsection B of § 4.1-234 that is attributable to the sale of spirits produced by a distiller licensee shall be deposited in the Virginia Spirits Promotion Fund established pursuant to § 3.2-3012.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":209178,"text":"As used in this section, the term “net sales” means gross sales less refunds to customers.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"5":{"id":209179,"text":"The Board may make a refund or adjustment of any tax paid to it under this section when (i) the wine upon which such tax has been paid has been condemned and is not permitted to be sold in the Commonwealth, or (ii) wine is returned by a retail licensee to a wholesale wine licensee for refund in accordance with Board regulations or approval. Any claim for such refund or adjustment shall be made to the Board in the report filed with the Board by the wholesale wine licensee for the period in which such return and refund occurs.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-235\/","history_text":"

This law was first created in 1980. The record of its establishment is cataloged in chapter 624 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1980 \u201cActs\u201d aren\u2019t available online. It has been modified 10 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 1981, chapter 407; in 1982, chapters 540 and 556; in 1984, chapter 200; in 1985, chapters 222 and 457; in 1986, chapter 130; in 1993, chapter 866; in 2010, chapters 247<\/a> and 362<\/a>; in 2015, chapters 4<\/a> and 21<\/a>; in 2016, chapters 24<\/a> and 140<\/a>; in 2022, chapters 84<\/a> and 85<\/a>.<\/p>","references":[{"id":81680,"section_number":"3.2-3012","catch_line":"Virginia Spirits Promotion Fund established","order_by":null,"url":"\/3.2-3012\/"},{"id":77346,"section_number":"4.1-119","catch_line":"Operation of government stores","order_by":null,"url":"\/4.1-119\/"}],"refers_to":[{"id":68465,"section_number":"3.2-3005","catch_line":"Virginia Wine Promotion Fund established","order_by":null,"url":"\/3.2-3005\/"},{"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":65028,"section_number":"4.1-117","catch_line":"Disposition of net profits to localities","order_by":null,"url":"\/4.1-117\/"},{"id":70957,"section_number":"4.1-213","catch_line":"Manufacture and sale of cider","order_by":null,"url":"\/4.1-213\/"},{"id":80942,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","order_by":null,"url":"\/4.1-234\/"}],"permalink":{"id":218999,"object_type":"law","relational_id":57122,"identifier":"4.1-235","token":"4.1\/I\/2\/3\/4.1-235","url":"\/4.1-235\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-235\/","token":"4.1\/I\/2\/3\/4.1-235","dublin_core":{"Title":"Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-235","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Board<\/span> shall collect the state taxes levied pursuant to \u00a7\u00a7 4.1-213<\/a> and 4.1-234<\/a> as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Collection shall be from the purchaser at the time of or prior to sale<\/span>, except as to sales<\/span> made to wholesale wine<\/span> licensees<\/span>. Wholesale wine<\/span> licensees<\/span> shall collect the taxes at the time of or prior to sale<\/span> to retail licensees<\/span>, and shall remit such taxes monthly to the Board<\/span>, along with such reports as may be required by the Board<\/span>, at the time and in the manner prescribed by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In establishing the prices for items sold by it to persons other than wholesale licensees<\/span>, the Board<\/span> shall include a reasonable markup. The liter tax or 20 percent tax, as appropriate, shall then be added to the price of each container<\/span> of alcoholic beverages<\/span>. The four percent tax on vermouth and farm winery<\/span> wines<\/span> and ciders shall then be added for those products. In all cases the final price for each container<\/span> may be established so as to be a multiple of five or rounded to end with a nine.\n\t\t\t\tIn accounting for the state tax on sales the Board<\/span> shall divide the net sales<\/span> for the quarter by 1.20 and multiply the result by 20 percent. As to the sale<\/span> of vermouth and farm winery<\/span> wine<\/span> and cider, the Board<\/span> shall divide the net sales<\/span> for the quarter by 1.04 and multiply the result by four percent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The amount of tax collected under this section during each quarter shall, within 50 days after the close of such quarter, be certified to the Comptroller by the Board<\/span> and shall be transferred by him from the special fund described in § 4.1-116<\/a> to the general fund of the state treasury. The Board<\/span> shall, not later than June 20 of every year, estimate the yield of the state tax on sales imposed by §§ 4.1-213<\/a> and 4.1-234<\/a> for the quarter ending June 30 and certify the amount of such estimate to the Comptroller, whereupon the Comptroller shall, before the end of the month, transfer the amount of such estimate from the special fund described in § 4.1-116<\/a> to the general fund of the state treasury, subject to such adjustment on account of an overestimate or underestimate as may be indicated within 50 days after the close of the quarter ending on June 30.\n\t\t\tForty-four percent of the amount derived from the liter tax levied pursuant to §§ 4.1-213<\/a> and 4.1-234<\/a> shall be transferred to the general fund and paid to the several counties, cities, and towns of the Commonwealth in proportion to their respective populations, and is appropriated for such purpose.\n\t\t\tThe counties, cities, and towns shall in no event receive from the taxes derived from the sale<\/span> of wines<\/span> less revenue than was received by such counties, cities, and towns for the year ending June 30, 1976.\n\t\t\tThe portion of wine<\/span> liter tax and cider markup collected pursuant to §§ 4.1-213<\/a> and 4.1-234<\/a> that is attributable to the sale<\/span> of wine<\/span> and cider produced by a farm winery<\/span> shall be deposited in the Virginia Wine<\/span> Promotion Fund established pursuant to § 3.2-3005<\/a>.\n\t\t\tTwelve percent of the amount derived from the liter tax levied shall be retained by the Board<\/span> as operating revenue and distributed as provided in § 4.1-117<\/a>.\n\t\t\tTwenty percent of the portion of tax collected pursuant to subsection B of § 4.1-234<\/a> that is attributable to the sale<\/span> of spirits<\/span> produced by a distiller licensee<\/span> shall be deposited in the Virginia Spirits<\/span> Promotion Fund established pursuant to § 3.2-3012<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> As used in this section, the term “net sales<\/span>” means gross sales less refunds to customers. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Board<\/span> may make a refund or adjustment of any tax paid to it under this section when (i) the wine<\/span> upon which such tax has been paid has been condemned and is not permitted to be sold in the Commonwealth, or (ii) wine<\/span> is returned by a retail licensee<\/span> to a wholesale wine<\/span> licensee<\/span> for refund in accordance with Board<\/span> regulations or approval. Any claim for such refund or adjustment shall be made to the Board<\/span> in the report filed with the Board<\/span> by the wholesale wine<\/span> licensee<\/span> for the period in which such return and refund occurs. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION; COMPUTATION, DISTRIBUTION OF TAX ON WINE AND OTHER ALCOHOLIC\nBEVERAGES; REFUNDS AND ADJUSTMENTS (\u00a7 4.1-235)\n\nA. The Board shall collect the state taxes levied pursuant to \u00a7\u00a7 4.1-213 and\n4.1-234 as follows:\n\n 1. Collection shall be from the purchaser at the time of or prior to sale,\n except as to sales made to wholesale wine licensees. Wholesale wine licensees\n shall collect the taxes at the time of or prior to sale to retail licensees,\n and shall remit such taxes monthly to the Board, along with such reports as\n may be required by the Board, at the time and in the manner prescribed by the\n Board.\n\n 2. In establishing the prices for items sold by it to persons other than\n wholesale licensees, the Board shall include a reasonable markup. The liter\n tax or 20 percent tax, as appropriate, shall then be added to the price of\n each container of alcoholic beverages. The four percent tax on vermouth and\n farm winery wines and ciders shall then be added for those products. In all\n cases the final price for each container may be established so as to be a\n multiple of five or rounded to end with a nine.\n \t\t\t\tIn accounting for the state tax on sales the Board shall divide the net\n sales for the quarter by 1.20 and multiply the result by 20 percent. As to the\n sale of vermouth and farm winery wine and cider, the Board shall divide the\n net sales for the quarter by 1.04 and multiply the result by four percent.\n\nB. The amount of tax collected under this section during each quarter shall,\nwithin 50 days after the close of such quarter, be certified to the Comptroller\nby the Board and shall be transferred by him from the special fund described in\n§ 4.1-116 to the general fund of the state treasury. The Board shall, not\nlater than June 20 of every year, estimate the yield of the state tax on sales\nimposed by §§ 4.1-213 and 4.1-234 for the quarter ending June 30 and\ncertify the amount of such estimate to the Comptroller, whereupon the\nComptroller shall, before the end of the month, transfer the amount of such\nestimate from the special fund described in § 4.1-116 to the general fund\nof the state treasury, subject to such adjustment on account of an overestimate\nor underestimate as may be indicated within 50 days after the close of the\nquarter ending on June 30.\n\t\t\tForty-four percent of the amount derived from the liter tax levied pursuant\nto §§ 4.1-213 and 4.1-234 shall be transferred to the general fund and\npaid to the several counties, cities, and towns of the Commonwealth in\nproportion to their respective populations, and is appropriated for such\npurpose.\n\t\t\tThe counties, cities, and towns shall in no event receive from the taxes\nderived from the sale of wines less revenue than was received by such counties,\ncities, and towns for the year ending June 30, 1976.\n\t\t\tThe portion of wine liter tax and cider markup collected pursuant to\n§§ 4.1-213 and 4.1-234 that is attributable to the sale of wine and\ncider produced by a farm winery shall be deposited in the Virginia Wine\nPromotion Fund established pursuant to § 3.2-3005.\n\t\t\tTwelve percent of the amount derived from the liter tax levied shall be\nretained by the Board as operating revenue and distributed as provided in §\n4.1-117.\n\t\t\tTwenty percent of the portion of tax collected pursuant to subsection B of\n§ 4.1-234 that is attributable to the sale of spirits produced by a\ndistiller licensee shall be deposited in the Virginia Spirits Promotion Fund\nestablished pursuant to § 3.2-3012.\n\nC. As used in this section, the term “net sales” means gross sales\nless refunds to customers.\n\nD. The Board may make a refund or adjustment of any tax paid to it under this\nsection when (i) the wine upon which such tax has been paid has been condemned\nand is not permitted to be sold in the Commonwealth, or (ii) wine is returned by\na retail licensee to a wholesale wine licensee for refund in accordance with\nBoard regulations or approval. Any claim for such refund or adjustment shall be\nmade to the Board in the report filed with the Board by the wholesale wine\nlicensee for the period in which such return and refund occurs.\n\nHISTORY: 1980, c. 624, \u00a7 4-22.1; 1981, c. 407; 1982, cc. 540, 556; 1984, c.\n200; 1985, cc. 222, 457; 1986, c. 130; 1993, c. 866; 2010, cc. 247, 362; 2015,\ncc. 4, 21; 2016, cc. 24, 140; 2022, cc. 84, 85.","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}}