West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-17-17
Enforcement powers
Any employee or agent of the Tax Commissioner, so designated by the Tax Commissioner, shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article in any county or municipality in this state.
Such employee shall execute a bond with security in the sum of $3,500, payable to the State of West Virginia conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.
The state department of public safety or any county sheriff or his deputy is, upon request of the commissioner, hereby authorized and required to assist in the enforcement of the provisions of this article.
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In this chapter (40 sections)
- 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
- 11-19-4 · Affixing of tax stamps or tax crowns
- 11-19-4A · Cancellation and removal of stamps
- 11-19-4B · Disposition of unused crowns; penalty for violation
- 11-19-5 · Purchase of tax stamps or tax crowns; discounts and…