CHAPTER 485

An Act to amend and reenact § 4-42 of the Code of Virginia and to amend
the Code of Virginia by adding thereto a section numbered § 4-109.1,
the amended section relating to refunds of taxes on beer subsequently
destroyed, and the new section to provide for refunds of taxes under
certain conditions for certain beverages subsequently destroyer.

Approved April 5, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 4-42 of the Code of Virginia be amended and reenacted and
that the Code of Virginia be amended by adding a section numbered
4-109.1 as follows:

§ 4-42. In any case in which any beer, on which excise taxes imposed by
this chapter shall have been paid, as evidenced by Virginia official 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 defec-
tive 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 dol-
lars 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 Commissioner 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 neces..
sary 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 otherwise represented by said crowns and lids,
from the person, firm or corporation 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 destroyed 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 authorized by the Commissioner to assign such tax certificate or
transfer such stamps to a designated manufacturer or wholesaler of beer.

§ 4-109.1 In any case in which any beverages, on which excise taxes
imposed by this chapter shall have been paid, as evidenced by Virginia
official taxpaid crowns, lids or stamps attached to containers, was or 1s
(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 beverages were 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, 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 Commissioner 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 evi-
dence, and after investigation when deemed necessary or advisable, that
the claim is a just one; and when any such claim is allowed by the Com-
missioner, he shall issue a certificate to the claimant or his assignee where-
by the claimant 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 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 destroyed beverages, 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 beverages. If an assignee be an insurer
he may be authorized by the Commissioner to assign such tax certificate or
transfer such stamps to a designated manufacturer or wholesaler of
beverages.