W. Va. Code R. § 110-3-33
Dead Victuals
33.1. All dead victuals which are owned by individuals and intended for their use and consumption are exempt from taxation.
33.2. Dead victuals which are being, or have been, processed for sale to others are to be considered inventory, and are subject to ad valorem property tax. These shall include, but are not limited to the following:
33.2.1. Foodstuffs which are being processed for distribution to outlets for sale to the ultimate consumer.
33.2.2. The inventory held by retail food outlets.
33.2.3. The inventory of a restaurant and other food service establishments.
Amendment history
5/1/1989
Source: view the official text
Nearby sections (25 sections)
- 110-3-21 · Real Estate Not Exceeding One Half Acre In Extent, And The…
- 110-3-22 · Property Belonging To Benevolent Associations, Not Conducted…
- 110-3-23 · Property Belonging To Any Public Institution For The…
- 110-3-24 · Charitable Hospitals
- 110-3-25 · House Of Refuge And Lunatic And Orphan Asylums
- 110-3-26 · Homes For Children Or For The Aged, Friendless, Or Infirm,…
- 110-3-27 · Fire Engines And Implements For Extinquishing Fires, And…
- 110-3-28 · Property On Hand To Be Used In The Subsistence Of Livestock…
- 110-3-29 · Household Goods And Personal Effects
- 110-3-30 · Bank Deposits And Money
- 110-3-31 · Household Goods Not Held Or Used For Profit
- 110-3-32 · Personal Effects Not Held Or Used For Profit
- 110-3-33 · Dead Victuals
- 110-3-34 · Property Used For The Public Purposes Of Distributing Water…
- 110-3-35 · Other Property Exempt By Law
- 110-3B-1 · General
- 110-3B-2 · Notice From The Tax Commissioner To The County Assessor And…
- 110-3B-3 · Notice Of Order To Increase Assessments
- 110-3B-4 · Review And Resubmission Of The Property Books By The County…
- 110-3B-5 · Reassessment By Tax Commissioner
- 110-3B-6 · Notice Of Increased Assessment
- 110-3B-7 · Review By County Commission
- 110-3B-8 · Grounds For Removal From Office
- 110-3B-9 · Revision Of Levy Rates
- 110-3B-10 · Appeal To Circuit Court