3VAC5-60-25. Winery, farm winery, and brewery licenses; reports.
On or before the 15th day of each month, each winery, farm winery licensee, or on or before the 10th day of each month each 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.
Statutory Authority
§ 4.1-111 of the Code of Virginia.
Historical Notes
Derived from Virginia Register Volume 30, Issue 6, eff. December 18, 2013; amended, Virginia Register Volume 38, Issue 1, eff. January 1, 2022.