West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-17-4A
No tobacco products tax by municipalities or other governmental subdivisions
Official textcode.wvlegislature.gov
No municipality or governmental subdivision shall levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with section four, article twelve of this chapter.
Source: view the official text
In this chapter (40 sections)
- 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
- 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