4.1-239 - Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions.
§ 4.1-239. Monthly reports and payment of excise tax on beer and winecoolers; filing by nonresident manufacturer; commissions.
A. On or before the tenth day of each month, each manufacturer, bottler,wholesaler or other person selling beer or wine coolers in the Commonwealthwho is chargeable with the payment of excise taxes imposed by § 4.1-236 shallfile a report under oath with the Board, on forms prescribed by the Board,showing the quantity of all beer and wine coolers manufactured, bottled orsold by such person during the preceding calendar months. Such report shallalso contain any other information the Board may require. Common carriers ofpassengers by train or boat licensed to sell beer or wine coolers in diningcars, buffet cars, club cars or on such boats shall have thirty days from theend of each calendar month to file such reports. At the time of filing, suchperson shall pay the Board all excise taxes chargeable against him under theprovisions of § 4.1-236, unless the taxes have been previously paid.
B. In addition to the requirements of subsection A, on or before thefifteenth day of each month each nonresident manufacturer shall forward acopy of each invoice required by Board regulation or a listing of all suchinvoices for the preceding month to the Board as a condition of shipment intoor doing business in the Commonwealth.
C. Any person filing the report required by this section and paying suchexcise tax required by subsection B of § 4.1-236 shall be allowed acommission of one percent of the amount of tax due as compensation for theexpense of maintaining records and preparing reports so as to account for andremit the tax levied by § 4.1-236. Such commission shall also be allowed ascompensation 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 deductionfrom the amount of tax which would otherwise be due.
(1988, c. 261, §§ 4-131, 4-132, 4-133; 1993, c. 866.)