SB788
Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.
Status:
In Senate
Latest Action:
Feb. 5, 2026
Senate: Reported from Finance and Appropriations with substitute (15-Y 0-N)
Chief Patron:
Russet Perry (D)
Session:
2026 Regular Session
Summary
As Introduced. Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine; penalties.
Specifies that the civil penalty imposed on a manufacturer, bottler, or wholesaler who fails to make any return and pay the full amount of certain taxes imposed on wine and beer is not to exceed five percent of the proper tax due if the failure is for not more than ... (More) 30 days, with an additional five percent for each additional 30 days, or fraction thereof, during which the failure continues. The bill also provides a 60-day period for any such manufacturer, bottler, or wholesaler to make such return and pay the full amount of the excise tax prior to the Board of Directors of the Virginia Alcoholic Beverage Control Authority suspending or revoking a license. (Less)-
Bill History
- 01/23/2026 - Senate: Presented and ordered printed 26104632D
- 01/23/2026 - Senate: Referred to Committee on Rehabilitation and Social Services
- 01/30/2026 - Senate: Senate committee offered
- 01/30/2026 - Senate: Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N)
- 01/30/2026 - Senate: Rereferred to Finance and Appropriations
- 01/30/2026 - Senate: Committee substitute printed 26106566D-S1
- 02/05/2026 - Senate: Reported from Finance and Appropriations with substitute (15-Y 0-N)
