{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-238.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-238.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-238.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-238.html"}],"law_id":62510,"edition_id":1,"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","history":"1988, c. 261, \u00a7 4-138; 1993, c. 866; 2003, c. 564; 2020, cc. 1113, 1114.","full_text":"A\n\nEvery manufacturer, bottler, or wholesaler, as a condition precedent to obtaining a license to sell beer or wine coolers to a licensed retailer, shall file a bond with the Board in such sum and with such surety as the Board deems adequate to cover the tax liability of each such manufacturer, bottler, or wholesaler. The sum of such bond shall be proportioned to the volume of business of each such manufacturer, bottler, or wholesaler, but shall in no event be less than $1,000 or more than $100,000. Such bond shall be conditioned upon the payment by such manufacturer, bottler, or wholesaler of the tax imposed by § 4.1-236.B\n\nEvery holder of a bonded warehouse permit, issued in accordance with subdivision 13 of § 4.1-212, as a condition to obtaining the permit, shall file a bond with the Board in such sum and with such surety as the Board deems adequate to cover the tax liability of each such permittee. The sum of such bond shall be proportioned to the volume of business of each such manufacturer, bottler, or wholesaler, but shall in no event be less than $1,000 or more than $10,000. Such bond shall be conditioned upon the payment by the permittee of the tax imposed by § 4.1-234.C\n\nThe Board may waive the requirement of both the surety and the bond, in cases where a manufacturer, bottler, or wholesaler has previously demonstrated his financial responsibility.D\n\nUpon the termination of the bond, its guaranty or surety, the Board, upon reasonable notice to the manufacturer, bottler, or wholesaler so licensed, may suspend the license so granted until such times as the required bond is filed or the proper surety or guaranty is given.","order_by":null,"text":{"0":{"id":227963,"text":"Every manufacturer, bottler, or wholesaler, as a condition precedent to obtaining a license to sell beer or wine coolers to a licensed retailer, shall file a bond with the Board in such sum and with such surety as the Board deems adequate to cover the tax liability of each such manufacturer, bottler, or wholesaler. The sum of such bond shall be proportioned to the volume of business of each such manufacturer, bottler, or wholesaler, but shall in no event be less than $1,000 or more than $100,000. Such bond shall be conditioned upon the payment by such manufacturer, bottler, or wholesaler of the tax imposed by § 4.1-236.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":227964,"text":"Every holder of a bonded warehouse permit, issued in accordance with subdivision 13 of § 4.1-212, as a condition to obtaining the permit, shall file a bond with the Board in such sum and with such surety as the Board deems adequate to cover the tax liability of each such permittee. The sum of such bond shall be proportioned to the volume of business of each such manufacturer, bottler, or wholesaler, but shall in no event be less than $1,000 or more than $10,000. Such bond shall be conditioned upon the payment by the permittee of the tax imposed by § 4.1-234.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":227965,"text":"The Board may waive the requirement of both the surety and the bond, in cases where a manufacturer, bottler, or wholesaler has previously demonstrated his financial responsibility.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":227966,"text":"Upon the termination of the bond, its guaranty or surety, the Board, upon reasonable notice to the manufacturer, bottler, or wholesaler so licensed, may suspend the license so granted until such times as the required bond is filed or the proper surety or guaranty is given.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-238\/","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 3 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 1993, chapter 866; in 2003, chapter 564<\/a>; in 2020, chapters 1113<\/a> and 1114<\/a>.<\/p>","references":[{"id":79377,"section_number":"4.1-239","catch_line":"Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions","order_by":null,"url":"\/4.1-239\/"}],"refers_to":[{"id":78252,"section_number":"4.1-212","catch_line":"Permits required in certain instances","order_by":null,"url":"\/4.1-212\/"}],"permalink":{"id":219011,"object_type":"law","relational_id":62510,"identifier":"4.1-238","token":"4.1\/I\/2\/3\/4.1-238","url":"\/4.1-238\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-238\/","token":"4.1\/I\/2\/3\/4.1-238","dublin_core":{"Title":"Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-238","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every manufacturer, bottler, or wholesaler, as a condition precedent<\/span> to obtaining a license to sell<\/span> beer<\/span> or wine coolers<\/span> to a licensed<\/span> retailer, shall file a bond<\/span> with the Board<\/span> in such sum and with such surety<\/span> as the Board<\/span> deems adequate to cover the tax liability of each such manufacturer, bottler, or wholesaler. The sum of such bond<\/span> shall be proportioned to the volume of business of each such manufacturer, bottler, or wholesaler, but shall in no event be less than $1,000 or more than $100,000. Such bond<\/span> shall be conditioned upon the payment by such manufacturer, bottler, or wholesaler of the tax imposed by § 4.1-236<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every holder of a bonded warehouse permit, issued in accordance with subdivision 13 of § 4.1-212<\/a>, as a condition to obtaining the permit, shall file a bond<\/span> with the Board<\/span> in such sum and with such surety<\/span> as the Board<\/span> deems adequate to cover the tax liability of each such permittee. The sum of such bond<\/span> shall be proportioned to the volume of business of each such manufacturer, bottler, or wholesaler, but shall in no event be less than $1,000 or more than $10,000. Such bond<\/span> shall be conditioned upon the payment by the permittee of the tax imposed by § 4.1-234<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Board<\/span> may waive<\/span> the requirement of both the surety<\/span> and the bond<\/span>, in cases where a manufacturer, bottler, or wholesaler has previously demonstrated his financial responsibility. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Upon the termination of the bond<\/span>, its guaranty or surety<\/span>, the Board<\/span>, upon reasonable notice to the manufacturer, bottler, or wholesaler so licensed<\/span>, may suspend the license so granted until such times as the required bond<\/span> is filed or the proper surety<\/span> or guaranty is given. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBOND REQUIRED TO SECURE EXCISE TAX LIABILITY ON BEER AND WINE COOLERS, AND WINE\nSTORED IN BONDED WAREHOUSES (\u00a7 4.1-238)\n\nA. Every manufacturer, bottler, or wholesaler, as a condition precedent to\nobtaining a license to sell beer or wine coolers to a licensed retailer, shall\nfile a bond with the Board in such sum and with such surety as the Board deems\nadequate to cover the tax liability of each such manufacturer, bottler, or\nwholesaler. The sum of such bond shall be proportioned to the volume of business\nof each such manufacturer, bottler, or wholesaler, but shall in no event be less\nthan $1,000 or more than $100,000. Such bond shall be conditioned upon the\npayment by such manufacturer, bottler, or wholesaler of the tax imposed by\n§ 4.1-236.\n\nB. Every holder of a bonded warehouse permit, issued in accordance with\nsubdivision 13 of § 4.1-212, as a condition to obtaining the permit, shall\nfile a bond with the Board in such sum and with such surety as the Board deems\nadequate to cover the tax liability of each such permittee. The sum of such bond\nshall be proportioned to the volume of business of each such manufacturer,\nbottler, or wholesaler, but shall in no event be less than $1,000 or more than\n$10,000. Such bond shall be conditioned upon the payment by the permittee of the\ntax imposed by § 4.1-234.\n\nC. The Board may waive the requirement of both the surety and the bond, in cases\nwhere a manufacturer, bottler, or wholesaler has previously demonstrated his\nfinancial responsibility.\n\nD. Upon the termination of the bond, its guaranty or surety, the Board, upon\nreasonable notice to the manufacturer, bottler, or wholesaler so licensed, may\nsuspend the license so granted until such times as the required bond is filed or\nthe proper surety or guaranty is given.\n\nHISTORY: 1988, c. 261, \u00a7 4-138; 1993, c. 866; 2003, c. 564; 2020, cc. 1113,\n1114.","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}}