CHAPTER 79

An Act to amend and reenact § 4-42, as amended, of the Code of Virginia,
relating to refund of taxes on beer subsequently destroyed. CH 998]

Approved February 21, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 4-42, as amended, of the Code of Virginia, be amended and re-
enacted as follows:

§ 4-42. In any case in which any beer, on which excise taxes im-
posed by this chapter shall have been paid, as evidenced by Virginia of-
ficial tax paid crowns, lids or stamps attached to containers, was or is (1)
destroyed by fire before sale to the consumer, involving an amount of
taxes so paid of fifty dollars or more, or (2) destroyed voluntarily because
such beer was defective and such destruction was made in the presence
of an inspector of the Virginia Alcoholic Beverage Control Board and such
fact is certified to by affidavit of the inspector involving an amount of
taxes so paid of fifty dollars or more, or (3) destroyed in any manner
while in possession of any common carrier by railroad involving an amount
of taxes so paid of fifty dollars or more, the person suffering such loss,
or his assignee, including the insurer in case such destruction was covered
by insurance, may, within thirty days from such destruction, apply to the
State Tax Commissioner for a refund of the taxes so paid. The Commis-
sioner shall have authority to prescribe reasonable rules and appropriate
forms for the presentation of such claims, and he shall allow such refunds
only when satisfied, by affidavit or other satisfactory evidence, and after
investigation when deemed necessary or advisable, that the claim is a just
one; and when any such claim is allowed by the Commissioner, he shall
issue a certificate to the claimant or his assignee whereby the claimant
or his assignee will be entitled to obtain without payment of the tax other-
wise represented by said crowns and lids, from the person, firm or corpor-
ation designated therein as one of the manufacturers of crowns or lids, an
amount of crowns or lids having the same aggregate tax value as the
amount of tax represented by the crowns or lids so used upon the de-
stroyed beer, and the Commissioner shall issue and deliver, without
further cost, to the claimant or his assignee an amount of stamps so used
upon the destroyed beer. If an assignee be an insurer he may be author-
ized by the Commissioner to assign such tax certificate or transfer such
stamps to a designated manufacturer or wholesaler of beer.