2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
- §11-17-1. Short title.
- §11-17-2. Definitions.
- §11-17-3. Levy of tax; ratio; dedication of proceeds.
- §11-17-4. Effect of rate changes; tobacco products on hand or in inventory; report; discount.
- §11-17-4a. No tobacco products tax by municipalities or other governmental subdivisions.
- §11-17-5. How tax paid; stamps; how affixed; violations.
- §11-17-6. Sales of stamps by deputies; fees; reports of deputies.
- §11-17-7. Form of stamps; custody; discounts; security for payments.
- §11-17-9. Discounts.
- §11-17-10. Refunds.
- §11-17-11. Surety bonds required; release of surety; new bond.
- §11-17-12. Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc.
- §11-17-13. Preservation of rules.
- §11-17-17. Enforcement powers.
- §11-17-19. Penalty for failure to file report when no tax due.
- §11-17-19a. Criminal penalties.
- §11-17-19b. Certain tax-not-paid tobacco products declared contraband.
- §11-17-19c. Magistrate courts have concurrent jurisdiction.
- §11-17-20. Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment.
- §11-17-20a. Criminal penalty for unlawful transportation of tax- not-paid tobacco products.
- §11-17-20b. Vending machines; presence of tax-not-paid tobacco products.
- §11-17-21. Severability.
- §11-17-22. General procedure and administration.
- §11-17-23. Special study on impact of tax on tobacco products other than cigarettes.
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