Article 3 Applications for Licenses and Permits; Fees; Taxes

This article is comprised of the following sections:

§4.1-230 Applications for licenses; publication; notice to localities; fees; permits
§4.1-231 Repealed
§4.1-231.1 Fees on state licenses
§4.1-232 Refund of state license tax
§4.1-233 Repealed
§4.1-233.1 Fees on local licenses
§4.1-234 Tax on wine and other alcoholic beverages; exceptions
§4.1-235 Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments
§4.1-236 Excise tax on beer and wine coolers; payment of tax; exceptions
§4.1-237 Refund and adjustments on excise tax on beer and wine coolers
§4.1-238 Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses
§4.1-239 Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions
§4.1-240 Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information