Chap. 341.—An ACT to amend “The Alcoholic Beverage Control Act”, Chapter 94,
Acts 1934, approved March 7, 1934, as amended, by adding a new section num-
bered 28-a, providing for refunds, under certain circumstances, of certain excise
taxes collected on beer during the two years beginning July 1, 1940, and there-
after. [H B 362]

Approved March 31, 1942

1. Be it enacted by the General Assembly of Virginia, That “The
Alcoholic Beverage Control Act”, chapter ninety-four, Acts of nineteen
hundred and thirty-four, as amended, be further amended by adding a
new section numbered twenty-eight-a, as follows:

Section 28-a. Refund, under certain circumstances, of excise taxes
collected on beer.—In any case in which on or after July the first, nine-
teen hundred and forty, any beer, on which excise taxes imposed by the
Alcoholic Beverage Control act shall have been paid, as evidenced by
Virginia official taxpaid crowns, lids or stamps attached to containers,
was or is destroyed by fire before sale to the consumer, 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 the effective
date of this act, or within thirty days from such destruction, apply to the
State Tax Commissioner for a refund of the taxes so paid. The Com-
missioner shall have authority to prescribe reasonable rules and appro-
priate 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 State Tax
Commissioner, he shall issue a certificate to the said person or his assignee
whereby said person or his assignee will be entitled to obtain without
payment of the tax otherwise represented by said crowns and lids, from
the person, firm or corporation designated therein as one of the manu-
facturers of crowns or lids, an amount of crowns or lids having the same
aggregate tax value as the amount of tax represented by said crowns or
lids so used upon the destroyed beer, and the State Tax Commissioner
shall issue and deliver, without further cost, to said person or his assignee
an amount of stamps so used upon the destroyed beer. If an assignee be
an insurer he may be authorized by the State Tax Commissioner to assign
such tax certificate or transfer such stamps to a designated manufacturer
or wholesaler of beer.