2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
§11-17-4a. No tobacco products tax by municipalities or other governmental subdivisions.

§11-17-4a. No tobacco products tax by municipalities or other governmental subdivisions.
No municipality or governmental subdivision shall levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with section four, article twelve of this chapter.

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