Effective July 1, 2024, the provisions of this article shall become ineffective, and the entire article shall be repealed.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.
Structure West Virginia Code
§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
§11-19-5a. 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
§11-19-12. General Procedure and Administration
§11-19-13. Effective Date of Repeal of Article