Section 25. Winery, farm winery, and brewery licenses; reports

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On or before the 15th day of each month, each winery, farm winery, and brewery licensee shall, on forms or an electronic system prescribed by the board and in accordance with the instructions set forth therein, file a report with the board of sales made in the previous calendar month. Tax payment in accordance with § 4.1-234 or 4.1-236 of the Code of Virginia shall be made with the submission of this report.

Historical Notes

Derived from Volume 30, Issue 06, eff. December 18, 2013.

Statutory Authority

§§ 4.1-103 and 4.1-111 of the Code of Virginia.

                    
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