ARTICLE 3. Applications for Licenses and Permits; Fees; Taxes


SECTION 4.1-230. (Effective July 1, 2021) Applications for licenses; publication; notice to localities; fees; permits
SECTION 4.1-231. (Repealed effective July 1, 2021) Taxes on state licenses
SECTION 4.1-231.1. (Effective July 1, 2021) Fees on state licenses
SECTION 4.1-232. (Effective July 1, 2021) Refund of state license tax
SECTION 4.1-233. (Repealed effective July 1, 2021) Taxes on local licenses
SECTION 4.1-233.1. (Effective July 1, 2021) Fees on local licenses
SECTION 4.1-234. Tax on wine and other alcoholic beverages; exceptions
SECTION 4.1-235. Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments
SECTION 4.1-236. Excise tax on beer and wine coolers; payment of tax; exceptions
SECTION 4.1-237. Refund and adjustments on excise tax on beer and wine coolers
SECTION 4.1-238. (Effective July 1, 2021) Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses
SECTION 4.1-239. Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions
SECTION 4.1-240. Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information