West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-17-13 — Preservation of rules
All rules for the cigarette tax act previously promulgated by the commissioner, as provided in this article, article ten of this chapter and article three, chapter twenty-nine-a of this code, remain in effect until they are amended or repealed by the commissioner or superceded by operation of law.
Source: official text