Taxes imposed and collected under the provisions of this article shall be paid to the State Treasurer in the manner provided by law, and the taxes imposed by sections nine and thirteen of this article shall be credited to the state fund, general revenue. The expenses of administration and enforcement shall be paid out of the taxes collected under sections nine and thirteen of this article, but shall not exceed fifteen percent of the amount so collected.
Structure West Virginia Code
Article 16. Nonintoxicating Beer
§11-16-2. Declaration of Legislative Findings, Policy and Intent; Construction
§11-16-5. State License Required; Alcoholic Content of Beer Manufactured for Sale Without State
§11-16-5a. Off-Premises Sales Not Required to Be Bagged
§11-16-7. License Not Transferable; Change of Location
§11-16-8. Form of Application for License; Fee and Bond; Refusal of License
§11-16-11a. Nonintoxicating Beer Sampling
§11-16-11c. Unlicensed Brewer or Unlicensed Home Brewer Temporary License; Fees; Requirements
§11-16-13. Barrel Tax on Nonintoxicating Beer
§11-16-14. Collection of Unpaid License Tax
§11-16-16. Restrictions on Nonresident Brewers, Manufacturers and Distributors
§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
§11-16-22. Powers of the Commissioner; Rules, or Orders
§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 Administration
§11-16-28. Expiration Date of Existing Licenses; When Provisions Operable