West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-17-13
Preservation of rules
Official textcode.wvlegislature.gov
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ten of this chapter and article three, chapter twenty-nine-a of this code, remain in effect until they are amended or repealed by the commissioner or superceded by operation of law.
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In this chapter (40 sections)
- 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
- 11-17-19 · Penalty for failure to file report when no tax due
- 11-17-19A · Criminal penalties
- 11-17-19B · Certain tax-not-paid tobacco products declared contraband
- 11-17-19C · Magistrate courts have concurrent jurisdiction
- 11-17-20 · Transportation of unstamped cigarettes or tax-not-paid…
- 11-17-20A · Criminal penalty for unlawful transportation of…
- 11-17-20B · Vending machines; presence of tax-not-paid tobacco products
- 11-17-21 · Severability
- 11-17-22 · General procedure and administration
- 11-17-23 · Special study on impact of tax on tobacco products other…
- 11-18-1 · 11-18-1
- 11-19-1 · Definitions
- 11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures;…
- 11-19-3 · 11-19-3