West Virginia Code
Article 17. Tobacco Products Excise Tax Act
§11-17-1. Short Title

West Virginia Code

Chapter 11. Taxation

Article 17. Tobacco Products Excise Tax Act

§11-17-1. Short Title

§11-17-2. Definitions

§11-17-3. Levy of Tax; Ratio; Dedication of proceeds.(a) Tax on Cigarettes and Tobacco Products Other Than Cigarettes. — for the Purpose of Providing Revenue for the General Revenue Fund of the State, an Excise Tax Is Hereby Levied and Imposed on Sal...

§11-17-4. Effect of Rate Changes; Tobacco Products on Hand or in Inventory; Report; Discount

§11-17-4a. No Tobacco Products Tax by Municipalities or Other Governmental Subdivisions

§11-17-4b. Levy of Tax on E-Cigarette Liquid; Definitions; Rate; Invoice; Report; Payment; Authority of the Tax Commissioner to Inspect and Examine Witnesses; Presumption; Bond

§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

§11-17-9. 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 of Records and Stocks; Examination of Witnesses, Summons, etc.

§11-17-13. Preservation of Rules

§11-17-17. Enforcement Powers

§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 Tobacco Products; Forfeitures and Sales of Cigarettes and Equipment

§11-17-20a. Criminal Penalty for Unlawful Transportation of Tax-Not-Paid Tobacco Products

§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 Than Cigarettes