West Virginia Code
Article 17. Tobacco Products Excise Tax Act
§11-17-20b. Vending Machines; Presence of Tax-Not-Paid Tobacco Products

(a) If tax-not-paid tobacco products are found in any vending machine, both the tax-not-paid tobacco products and the vending machine are contraband goods within the meaning of article seven, chapter sixty-a of this code, and may be seized by the commissioner, at the discretion of the commissioner, or the commissioner's authorized deputies, agents or employees, or any law-enforcement officer in this state, without a warrant. The provision of article seven, chapter sixty-a of this code apply to the seizure and disposition of the contraband.
(b) Seizure and sale of the contraband shall not relieve the owner of the property from any action by the commissioner for violations of any other sections of this article.

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Structure West Virginia Code

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