2026 SESSION
ENROLLED
VIRGINIA ACTS OF ASSEMBLY -- CHAPTER
An Act to amend and reenact §§ 4.1-235 and 4.1-332 of the Code of Virginia, relating to alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine; penalties.
[S 788]
Approved
Be it enacted by the General Assembly of Virginia:
1. That §§ 4.1-235 and 4.1-332 of the Code of Virginia are amended and reenacted as follows:
§ 4.1-235 . Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments.
A. The Board shall collect the state taxes levied pursuant to §§ 4.1-213 and 4.1-234 as follows:
1. Collection shall be from the purchaser at the time of or prior to sale, except as to sales made to wholesale wine licensees. Wholesale wine licensees shall collect the taxes at the time of or prior to sale to retail licensees, and shall remit such taxes monthly to the Board, along with such reports as may be required by the Board, at the time and in the manner prescribed by the Board. Any such tax payments and reports as may be required by the Board shall be postmarked or submitted electronically no later than the fifteenth of the month.