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    • Legislation USA
    • West Virginia Code
    • Chapter 11. Taxation
    • Article 19. Soft Drinks Tax
    • §11-19-13. Effective Date of Repeal of Article

    West Virginia Code
    Article 19. Soft Drinks Tax
    §11-19-13. Effective Date of Repeal of Article

    Effective July 1, 2024, the provisions of this article shall become ineffective, and the entire article shall be repealed. The soft drink tax authorized for collection shall no longer be imposed or collected after that date.

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    Structure West Virginia Code

    West Virginia Code

    Chapter 11. Taxation

    Article 19. Soft Drinks Tax

    §11-19-1. Definitions

    §11-19-2. Excise Tax on Bottled Soft Drinks, Syrups and Dry Mixtures; Disposition Thereof

    §11-19-4. Affixing of Tax Stamps or Tax Crowns

    §11-19-4a. Cancellation and Removal of Stamps

    §11-19-4b. Disposition of Unused Crowns; Penalty for Violation

    §11-19-5. Purchase of Tax Stamps or Tax Crowns; Discounts and Commissions; Refunds and Statute of Limitations; Effective Date

    §11-19-5a. Due Date of Reports; Additional Reports; Extension of Time

    §11-19-5b. Additional Penalty for Late Filing or Payment

    §11-19-7a. Seizure and Sale of Soft Drink Syrups by Commissioner; Forfeiture; Collection of Tax

    §11-19-9. Altering, Counterfeiting or Reusing Tax Stamps or Tax Crowns; Penalty

    §11-19-10. Penalties; Crimes

    §11-19-11. Separability

    §11-19-12. General Procedure and Administration

    §11-19-13. Effective Date of Repeal of Article

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