A discount of four percent will be allowed on all tax due for persons affixing stamps, collecting and paying of tax as required and prescribed by this article.
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