Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article seventeen with like effect as if said act were applicable only to the tax imposed by this article seventeen and were set forth in extenso in this article seventeen.
Structure West Virginia Code
Article 17. Tobacco Products Excise Tax Act
§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
§11-17-5. 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
§11-17-11. Surety Bonds Required; Release of Surety; New Bond
§11-17-13. Preservation of Rules
§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
§11-17-20a. Criminal Penalty for Unlawful Transportation of Tax-Not-Paid Tobacco Products
§11-17-20b. Vending Machines; Presence of Tax-Not-Paid Tobacco Products
§11-17-22. General Procedure and Administration
§11-17-23. Special Study on Impact of Tax on Tobacco Products Other Than Cigarettes