{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-237.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-237.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-237.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-237.html"}],"law_id":60526,"edition_id":1,"section_id":60526,"structure_id":14974,"section_number":"4.1-237","catch_line":"Refund and adjustments on excise tax on beer and wine coolers","history":"1988, c. 261, \u00a7\u00a7 4-141, 4-142; 1993, c. 866.","full_text":"A\n\nWhenever 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\n\nWhenever 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.","order_by":null,"text":{"0":{"id":221299,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":221300,"text":"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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-237\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 261 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 1988 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1993, chapter 866.<\/p>","references":false,"refers_to":[{"id":69421,"section_number":"4.1-236","catch_line":"Excise tax on beer and wine coolers; payment of tax; exceptions","order_by":null,"url":"\/4.1-236\/"}],"permalink":{"id":219007,"object_type":"law","relational_id":60526,"identifier":"4.1-237","token":"4.1\/I\/2\/3\/4.1-237","url":"\/4.1-237\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-237\/","token":"4.1\/I\/2\/3\/4.1-237","dublin_core":{"Title":"Refund and adjustments on excise tax on beer and wine coolers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-237","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Whenever it is proved to the satisfaction of the Board<\/span> that the tax levied pursuant to § 4.1-236<\/a> has been paid and that beer<\/span> or wine coolers<\/span> were or are (i) damaged, destroyed or otherwise deemed to be unsalable by reason of fire or any other providential cause before sale<\/span> to the consumer, (ii) destroyed voluntarily because the beer<\/span> or wine coolers<\/span> were defective and after notice to and approval by the Board<\/span> of such destruction or (iii) destroyed in any manner while in possession<\/span> of a common, private or contract<\/span> carrier, the Board<\/span> shall certify such facts<\/span> 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<\/span> as a portion of the report required by § 4.1-239<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Whenever it is proved to the satisfaction of the Board<\/span> that any person has purchased beer<\/span> or wine coolers<\/span> which have been sold by him in such manner as to be exempt from the excise tax levied under § 4.1-236<\/a>, the Board<\/span> shall certify such facts<\/span> to the Comptroller for approval of a refund payment from the state treasury to such extent as may be proper. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUND AND ADJUSTMENTS ON EXCISE TAX ON BEER AND WINE COOLERS (\u00a7 4.1-237)\n\nA. Whenever it is proved to the satisfaction of the Board that the tax levied\npursuant to § 4.1-236 has been paid and that beer or wine coolers were or\nare (i) damaged, destroyed or otherwise deemed to be unsalable by reason of fire\nor any other providential cause before sale to the consumer, (ii) destroyed\nvoluntarily because the beer or wine coolers were defective and after notice to\nand approval by the Board of such destruction or (iii) destroyed in any manner\nwhile in possession of a common, private or contract carrier, the Board shall\ncertify such facts to the Comptroller for approval of a refund payment from the\nstate treasury to such extent as may be proper. The manufacturer, bottler or\nwholesaler shall make a report thereof to the Board as a portion of the report\nrequired by § 4.1-239.\n\nB. Whenever it is proved to the satisfaction of the Board that any person has\npurchased beer or wine coolers which have been sold by him in such manner as to\nbe exempt from the excise tax levied under § 4.1-236, the Board shall\ncertify such facts to the Comptroller for approval of a refund payment from the\nstate treasury to such extent as may be proper.\n\nHISTORY: 1988, c. 261, \u00a7\u00a7 4-141, 4-142; 1993, c. 866.","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}}