Any person subject to the tax imposed by this article who affixes a soft drink stamp to a container shall be required to immediately cancel the stamp by writing or marking initials thereon and the date upon which the stamp was affixed. When any container to which a stamp has been affixed is emptied, the person emptying the same or on whose behalf the same has been emptied shall be required to immediately remove or deface the tax stamp thereon.
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