US Lawyer Database

§ 4.1-236. Excise tax on beer and wine coolers; payment of tax; exceptions

A. There is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of: 1. Twenty-five and sixty-five hundredths cents per gallon per barrel; 2. Two cents per bottle on bottles of not more than seven ounces each; 3. Two and sixty-five hundredths cents per bottle on bottles […]

§ 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 levied pursuant 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 fire or any other providential cause before sale to the consumer, (ii) […]

§ 4.1-226. Grounds for which Board shall suspend or revoke licenses

The Board shall suspend or revoke any license, other than a brewery license, in which case the Board may impose penalties as provided in § 4.1-227, if it finds that: 1. A licensee has violated or permitted the violation of § 18.2-331, relating to the illegal possession of a gambling device, upon the premises for […]

§ 4.1-225. Grounds for which Board may suspend or revoke licenses

The Board may suspend or revoke any license other than a brewery license, in which case the Board may impose penalties as provided in § 4.1-227, if it has reasonable cause to believe that: 1. The licensee, or if the licensee is a partnership, any general partner thereof, or if the licensee is an association, […]

§ 4.1-222. Conditions under which Board may refuse to grant licenses

The Board may refuse to grant any license if it has reasonable cause to believe that: 1. The applicant, or if the applicant is a partnership, any general partner thereof, or if the applicant is an association, any member thereof, or limited partner of 10 percent or more with voting rights, or if the applicant […]