W. Va. Code R. § 110-99-1
General
1.1. Scope. -- This legislative rule establishes procedures for the administration of the tax on retail sales of hemp-derived cannabinoid products and kratom products.
1.2. Authority. -- W. Va. Code §§29A-2-99(c), 19-12E-12 (i)(9), and 19-12F-7(i).
1.3. Filing Date. -- April 30, 2024.
1.4. Effective Date. -- April 30, 2024.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect after August 1, 2029.
Amendment history
4/30/2024
Source: view the official text
Nearby sections (18 sections)
- 110-49-3 · Tax Base
- 110-49-4 · Collection of tax
- 110-49-5 · Remittance to Tax Commissioner
- 110-49-6 · Quarterly Distribution of Collections
- 110-50C-1 · General
- 110-50C-2 · Purposes
- 110-50C-3 · Disclosure of Certain Information Authorized
- 110-50C-4 · Consolidation of Rules
- 110-50C-5 · Publication
- 110-50G-1 · General
- 110-50G-2 · Purpose
- 110-50G-3 · Disclosure of Certain Information Authorized
- 110-99-1 · General
- 110-99-2 · Definitions
- 110-99-3 · Imposition of Tax
- 110-99-4 · Administration of Tax
- 110-99-5 · Record-Keeping Requirement
- 110-99-6 · Violations and Penalties