2005 West Virginia Code - §60-8-4. — Liter tax.

§60-8-4. Liter tax.
There is hereby levied and imposed on all wine sold after the thirtieth day of April, one thousand nine hundred eighty-three, by suppliers to distributors, except wine sold to the commissioner, a tax of twenty-six and four hundred six-thousandths cents per liter.
Before the sixteenth day of each month thereafter, every supplier shall make a written report under oath to the tax commissioner showing the identity of the purchaser, the quantity, label and alcoholic content of wine sold by the supplier to West Virginia distributors during the preceding month, and at the same time shall pay the tax imposed by this article on the wine sold to the distributor during the preceding month.
The reports shall contain other information and be in the form the tax commissioner may require. For purposes of this article, the reports required by this section shall be considered tax returns covered by the provisions of article ten, chapter eleven of this code.
No wine imported, sold or distributed in this state shall be subject to more than one liter tax.