West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-16-4

Responsibility of Alcohol Beverage Control Commissioner; administrators, employees and agents; administration and enforcement expenses

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In this chapter (40 sections)
  1. 11-15B-21 · Notice for state tax changes
  2. 11-15B-22 · Effective date of rate changes for certain services
  3. 11-15B-23 · Enactment of exemptions
  4. 11-15B-24 · Administration of exemptions
  5. 11-15B-25 · Uniform tax returns
  6. 11-15B-26 · Uniform rules for remittances of funds
  7. 11-15B-27 · Uniform rules for recovery of bad debt
  8. 11-15B-28 · Confidentiality and privacy protections under Model I
  9. 11-15B-29 · Customer refund procedure
  10. 11-15B-30 · Monetary allowances for new technological models for sales…
  11. 11-15B-31 · Conflict; partial unconstitutionality
  12. 11-15B-32 · Effective date
  13. 11-15B-33 · State administration of local sales and use taxes
  14. 11-15B-34 · State and local sales and use tax bases
  15. 11-15B-35 · Local rate and boundary changes
  16. 11-15B-36 · Relief from certain liability for state and local taxes
  17. 11-15B-37 · State review and approval of certified automated system…
  18. 11-16-1 · Short title
  19. 11-16-2 · Declaration of legislative findings, policy and intent;…
  20. 11-16-3 · Definitions
  21. 11-16-4 · Responsibility of Alcohol Beverage Control Commissioner;…
  22. 11-16-5 · State license required; alcoholic content of beer…
  23. 11-16-5A · Off-premises sales not required to be bagged
  24. 11-16-6 · License in one capacity only; no connection between different…
  25. 11-16-6A · Brewer and resident brewer license to manufacture, sell, and…
  26. 11-16-6B · Brewpub, Class A retail dealer, Class B retail dealer,…
  27. 11-16-6C · Class B retail dealer which is a grocery store, mobile…
  28. 11-16-6D · Nonintoxicating beer or nonintoxicating craft beer delivery…
  29. 11-16-6E · License required for sale and shipment of nonintoxicating…
  30. 11-16-6F · Nonintoxicating beer or nonintoxicating craft beer delivery…
  31. 11-16-7 · License not transferable; change of location
  32. 11-16-8 · Form of application for license; fee and bond; refusal of…
  33. 11-16-9 · Amount of license tax; Class A and Class B retail dealers;…
  34. 11-16-10 · Brewer’s license for foreign corporation; application; bond;…
  35. 11-16-11 · Special license for festivals and fairs; license fee and…
  36. 11-16-11A · Nonintoxicating beer sampling
  37. 11-16-11B · Special license for one-day charitable events; application;…
  38. 11-16-11C · Unlicensed brewer or unlicensed home brewer temporary…
  39. 11-16-12 · When bond not required; bond of a Class A retail dealer;…
  40. 11-16-13 · Barrel tax on nonintoxicating beer
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