{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-239.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-239.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-239.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-239.html"}],"law_id":79377,"edition_id":1,"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","history":"1988, c. 261, \u00a7\u00a7 4-131, 4-132, 4-133; 1993, c. 866.","full_text":"A\n\nOn or before the tenth day of each month, each manufacturer, bottler, wholesaler or other person selling beer or wine coolers in the Commonwealth who is chargeable with the payment of excise taxes imposed by § 4.1-236 shall file a report under oath with the Board, on forms prescribed by the Board, showing the quantity of all beer and wine coolers manufactured, bottled or sold by such person during the preceding calendar months. Such report shall also contain any other information the Board may require. Common carriers of passengers by train or boat licensed to sell beer or wine coolers in dining cars, buffet cars, club cars or on such boats shall have thirty days from the end of each calendar month to file such reports. At the time of filing, such person shall pay the Board all excise taxes chargeable against him under the provisions of § 4.1-236, unless the taxes have been previously paid.B\n\nIn addition to the requirements of subsection A, on or before the fifteenth day of each month each nonresident manufacturer shall forward a copy of each invoice required by Board regulation or a listing of all such invoices for the preceding month to the Board as a condition of shipment into or doing business in the Commonwealth.C\n\nAny person filing the report required by this section and paying such excise tax required by subsection B of § 4.1-236 shall be allowed a commission of one percent of the amount of tax due as compensation for the expense of maintaining records and preparing reports so as to account for and remit the tax levied by § 4.1-236. Such commission shall also be allowed as compensation for the expense, if any, of compliance with the requirements of § 4.1-238. Such commission shall be accounted for in the form of a deduction from the amount of tax which would otherwise be due.","order_by":null,"text":{"0":{"id":284162,"text":"On or before the tenth day of each month, each manufacturer, bottler, wholesaler or other person selling beer or wine coolers in the Commonwealth who is chargeable with the payment of excise taxes imposed by § 4.1-236 shall file a report under oath with the Board, on forms prescribed by the Board, showing the quantity of all beer and wine coolers manufactured, bottled or sold by such person during the preceding calendar months. Such report shall also contain any other information the Board may require. Common carriers of passengers by train or boat licensed to sell beer or wine coolers in dining cars, buffet cars, club cars or on such boats shall have thirty days from the end of each calendar month to file such reports. At the time of filing, such person shall pay the Board all excise taxes chargeable against him under the provisions of § 4.1-236, unless the taxes have been previously paid.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":284163,"text":"In addition to the requirements of subsection A, on or before the fifteenth day of each month each nonresident manufacturer shall forward a copy of each invoice required by Board regulation or a listing of all such invoices for the preceding month to the Board as a condition of shipment into or doing business in the Commonwealth.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":284164,"text":"Any person filing the report required by this section and paying such excise tax required by subsection B of § 4.1-236 shall be allowed a commission of one percent of the amount of tax due as compensation for the expense of maintaining records and preparing reports so as to account for and remit the tax levied by § 4.1-236. Such commission shall also be allowed as compensation for the expense, if any, of compliance with the requirements of § 4.1-238. Such commission shall be accounted for in the form of a deduction from the amount of tax which would otherwise be due.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-239\/","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\/"},{"id":62510,"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","order_by":null,"url":"\/4.1-238\/"}],"permalink":{"id":219015,"object_type":"law","relational_id":79377,"identifier":"4.1-239","token":"4.1\/I\/2\/3\/4.1-239","url":"\/4.1-239\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-239\/","token":"4.1\/I\/2\/3\/4.1-239","dublin_core":{"Title":"Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-239","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> On or before the tenth day of each month, each manufacturer, bottler, wholesaler or other person selling beer<\/span> or wine coolers<\/span> in the Commonwealth who is chargeable with the payment of excise taxes imposed by § 4.1-236<\/a> shall file a report under oath<\/span> with the Board<\/span>, on forms prescribed by the Board<\/span>, showing the quantity of all beer<\/span> and wine coolers<\/span> manufactured, bottled or sold by such person during the preceding calendar months. Such report shall also contain any other information the Board<\/span> may require. Common carriers of passengers by train or boat licensed<\/span> to sell<\/span> beer<\/span> or wine coolers<\/span> in dining cars, buffet cars, club<\/span> cars or on such boats shall have thirty days from the end of each calendar month to file such reports. At the time of filing, such person shall pay the Board<\/span> all excise taxes chargeable against him under the provisions of § 4.1-236<\/a>, unless the taxes have been previously paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to the requirements of subsection A, on or before the fifteenth day of each month each nonresident manufacturer shall forward a copy of each invoice required by Board<\/span> regulation or a listing of all such invoices for the preceding month to the Board<\/span> as a condition of shipment into or doing business in the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person filing the report required by this section and paying such excise tax required by subsection B of § 4.1-236<\/a> shall be allowed a commission of one percent of the amount of tax due as compensation for the expense of maintaining records and preparing reports so as to account for and remit the tax levied by § 4.1-236<\/a>. Such commission shall also be allowed as compensation for the expense, if any, of compliance with the requirements of § 4.1-238<\/a>. Such commission shall be accounted for in the form of a deduction from the amount of tax which would otherwise be due. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMONTHLY REPORTS AND PAYMENT OF EXCISE TAX ON BEER AND WINE COOLERS; FILING BY\nNONRESIDENT MANUFACTURER; COMMISSIONS (\u00a7 4.1-239)\n\nA. On or before the tenth day of each month, each manufacturer, bottler,\nwholesaler or other person selling beer or wine coolers in the Commonwealth who\nis chargeable with the payment of excise taxes imposed by § 4.1-236 shall\nfile a report under oath with the Board, on forms prescribed by the Board,\nshowing the quantity of all beer and wine coolers manufactured, bottled or sold\nby such person during the preceding calendar months. Such report shall also\ncontain any other information the Board may require. Common carriers of\npassengers by train or boat licensed to sell beer or wine coolers in dining\ncars, buffet cars, club cars or on such boats shall have thirty days from the\nend of each calendar month to file such reports. At the time of filing, such\nperson shall pay the Board all excise taxes chargeable against him under the\nprovisions of § 4.1-236, unless the taxes have been previously paid.\n\nB. In addition to the requirements of subsection A, on or before the fifteenth\nday of each month each nonresident manufacturer shall forward a copy of each\ninvoice required by Board regulation or a listing of all such invoices for the\npreceding month to the Board as a condition of shipment into or doing business\nin the Commonwealth.\n\nC. Any person filing the report required by this section and paying such excise\ntax required by subsection B of § 4.1-236 shall be allowed a commission of\none percent of the amount of tax due as compensation for the expense of\nmaintaining records and preparing reports so as to account for and remit the tax\nlevied by § 4.1-236. Such commission shall also be allowed as compensation\nfor the expense, if any, of compliance with the requirements of § 4.1-238.\nSuch commission shall be accounted for in the form of a deduction from the\namount of tax which would otherwise be due.\n\nHISTORY: 1988, c. 261, \u00a7\u00a7 4-131, 4-132, 4-133; 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}}