Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “An Act to amend and reenact §§ 4.1-235 and 4.1-332 of the Code of Virginia, relating to alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine; penalties.” Read the full text
2026 session
What it does
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, pay the full amount of certain taxes imposed on wine and beer, and submit certain reports is not to exceed five percent of the proper tax due if the failure is for not more than 30 days, with an additional five percent for each additional 30 days, or fraction thereof, during which the failure
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced · Jan 23, 2026
Acts of Assembly Chapter 904 (latest official status)
Latest official status shown, exactly as the official record states it. The step by step history lives on the official page linked below.
The numbers
2
sponsors on the bill
Sponsors
Russet PerryJohn Chilton McAuliff
Recorded votes
House Amendments agreed to by Senate (39-Y 1-N 0-A)Senate · 2026-03-04 · P · Y 39, N 1
Passed House with amendments (91-Y 6-N 1-A)House of Delegates · 2026-03-02 · P · Y 91, N 6, A 1, X 1
Reported from Finance with amendment(s) (21-Y 0-N)House of Delegates · 2026-02-25 · P · Y 21, X 1
Subcommittee recommends reporting with amendment(s) (9-Y 0-N)House of Delegates · 2026-02-24 · P · Y 9, X 2
Read third time and passed Senate Block Vote (40-Y 0-N 0-A)Senate · 2026-02-10 · P · Y 40
Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A)Senate · 2026-02-10 · P · Y 40
Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)Senate · 2026-02-09 · P · Y 40
Reported from Finance and Appropriations with substitute (15-Y 0-N)Senate · 2026-02-05 · P · Y 15
Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N)Senate · 2026-01-30 · P · Y 15
Roll-call results shown verbatim from the Virginia legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Acts of Assembly Chapter 904.