W. Va. Code R. § 110-35-7a
Requirement of Wholesalers and Distributors to be Licensed to do Business in State; Resident Agent Requirement
7a.1. In addition to being licensed in accordance with W. Va. Code §47-23-3 and Section 3 of these regulations, any wholesaler or distributor supplying charitable raffle boards or games to retailers in this State must be registered to do business in this State pursuant to the provisions of W. Va. Code §11-12-1 et seq.
7a.2. Nonresidents otherwise complying with the provisions of Article 47-23 may be licensed as wholesalers or distributors of charitable raffle boards or games upon designating to the Tax Commissioner a resident agent upon whom notices, orders or other communications issued pursuant to such article may be served and upon whom process may be served.
Amendment history
5/1/1994
Source: view the official text
Nearby sections (25 sections)
- 110-28-5 · Remittance of Tax
- 110-28-6 · Appeals, Standards and Jurisdiction
- 110-28-7 · Quarterly distribution of collections; Periodic cost…
- 110-28-8 · Notification; Effective Date of tax
- 110-29 · Special Reclamation Tax Credit
- 110-35-1 · General
- 110-35-2 · Definitions
- 110-35-3 · Fees
- 110-35-4 · No Fee on Charitable Raffle Boards and Games by…
- 110-35-5 · Reserved
- 110-35-6 · Reserved
- 110-35-7 · Surety Bonds Required; Release of Surety; New Bond
- 110-35-7a · Requirement of Wholesalers and Distributors to be Licensed…
- 110-35-8 · How Fee Paid; Reports Required; Due Date; Records to be…
- 110-35-9 · Penalty for Failure to File Return When No Fee Due; Crimes;…
- 110-35-10 · Transportation of Charitable Raffle Boards and Games;…
- 110-35-11 · Administration; Rule-Making, Required Verification
- 110-35-12 · Severability
- 110-35-13 · General Procedure and Administration
- 110-36-1 · General
- 110-36-2 · Definitions
- 110-36-3 · Information Filing; Fees, Compliance Agent
- 110-36-4 · Exemptions
- 110-36-5 · Deposit in Preneed Trust Required; Who May Serve as Trustee
- 110-36-6 · Requirements for Preneed Cemetery Company Contracts