3VAC5-60-25: Winery, farm winery, and brewery licenses; reports

A. On or before the 15th day of each month, each winery and farm winery licensee shall, on forms or an electronic system prescribed by the Virginia Alcoholic Beverage Control Authority (authority) and in accordance with the instructions set forth in this chapter, file a report with the authority of sales made in the previous calendar month. Tax payment in accordance with § 4.1-234 of the Code of Virginia shall be made with the submission of this report.

B. On or before the 10th day of each month, each brewery licensee shall, on forms or an electronic system prescribed by the authority and in accordance with the instructions set forth in this chapter, file a report with the authority of sales made in the previous calendar month. Tax payment in accordance with § 4.1-236 or 4.1-239 of the Code of Virginia shall be made with the submission of this report.