4.1-237 - Refund and adjustments on excise tax on beer and wine coolers. - Virginia Statutes

§ 4.1-237. Refund and adjustments on excise tax on beer and wine coolers.

A. Whenever it is proved to the satisfaction of the Board that the tax leviedpursuant 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 fireor any other providential cause before sale to the consumer, (ii) destroyedvoluntarily because the beer or wine coolers were defective and after noticeto and approval by the Board of such destruction or (iii) destroyed in anymanner while in possession of a common, private or contract carrier, theBoard shall certify such facts to the Comptroller for approval of a refundpayment from the state treasury to such extent as may be proper. Themanufacturer, bottler or wholesaler shall make a report thereof to the Boardas a portion of the report required by § 4.1-239.

B. Whenever it is proved to the satisfaction of the Board that any person haspurchased beer or wine coolers which have been sold by him in such manner asto be exempt from the excise tax levied under § 4.1-236, the Board shallcertify such facts to the Comptroller for approval of a refund payment fromthe state treasury to such extent as may be proper.

(1988, c. 261, §§ 4-141, 4-142; 1993, c. 866.)