West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-17-1
Short title
Official textcode.wvlegislature.gov
This article shall be known, and may be cited, as the "Tobacco Products Excise Tax Act."
Source: view the official text
In this chapter (40 sections)
- 11-16-12 · When bond not required; bond of a Class A retail dealer;…
- 11-16-13 · Barrel tax on nonintoxicating beer
- 11-16-14 · Collection of unpaid license tax
- 11-16-15 · Records of brewer, manufacturer or distributor or operator…
- 11-16-15B · 11-16-15B
- 11-16-16 · Restrictions on nonresident brewers, manufacturers and…
- 11-16-17 · Container labeling
- 11-16-17A · Commissioner to investigate, review, and approve or deny…
- 11-16-18 · Unlawful acts of licensees; criminal penalties
- 11-16-19 · Unlawful acts of persons; criminal penalties
- 11-16-20 · Unlawful acts of brewers or manufacturers; criminal penalties
- 11-16-21 · Requirements as to franchise agreements between brewers and…
- 11-16-22 · Powers of the commissioner; rules, or orders
- 11-16-23 · Revocation or suspension of license; monetary penalty;…
- 11-16-24 · Hearing on sanctioning of license; notice; review of action…
- 11-16-25 · Reissuance of license after revocation
- 11-16-26 · Municipal license tax
- 11-16-27 · Revenue collected and paid to State Treasurer; expense of…
- 11-16-28 · Expiration date of existing licenses; when provisions…
- 11-16-29 · Severability
- 11-17-1 · Short title
- 11-17-2 · Definitions
- 11-17-3 · Levy of tax; ratio; dedication of proceeds.(a) Tax on…
- 11-17-4 · Effect of rate changes; tobacco products on hand or in…
- 11-17-4A · No tobacco products tax by municipalities or other…
- 11-17-4B · Levy of tax on e-cigarette liquid; definitions; rate;…
- 11-17-5 · How tax paid; stamps; how affixed; violations
- 11-17-6 · Sales of stamps by deputies; fees; reports of deputies
- 11-17-7 · Form of stamps; custody; discounts; security for payments
- 11-17-8 · 11-17-8
- 11-17-9 · Discounts
- 11-17-10 · Refunds
- 11-17-11 · Surety bonds required; release of surety; new bond
- 11-17-12 · Reports required; due date; records to be kept; inspection…
- 11-17-13 · Preservation of rules
- 11-17-14 · 11-17-14
- 11-17-15 · 11-17-15
- 11-17-16 · 11-17-16
- 11-17-17 · Enforcement powers
- 11-17-18 · 11-17-18