                                 CODE OF VIRGINIA

MONTHLY REPORTS AND PAYMENT OF EXCISE TAX ON BEER AND WINE COOLERS; FILING BY
NONRESIDENT MANUFACTURER; COMMISSIONS (§ 4.1-239)

A. 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 &#xA7; 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 &#xA7; 4.1-236, unless the taxes have been previously paid.

B. 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.

C. Any person filing the report required by this section and paying such excise
tax required by subsection B of &#xA7; 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 &#xA7; 4.1-236. Such commission shall also be allowed as compensation
for the expense, if any, of compliance with the requirements of &#xA7; 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.

HISTORY: 1988, c. 261, §§ 4-131, 4-132, 4-133; 1993, c. 866.