West Virginia Code
Chapter 11. Taxation
Article 17. Tobacco Products Excise Tax Act

§11-17-1. Short Title - This article shall be known, and may be cited, as...

§11-17-2. Definitions - (a) When used in this article, words, terms and phrases...

§11-17-3. Levy of Tax; Ratio; Dedication of proceeds.(a) Tax on Cigarettes and Tobacco Products Other Than Cigarettes. — for the Purpose of Providing Revenue for the General Revenue Fund of the State, an Excise Tax Is Hereby Levied and Imposed on Sal... - (b) Tax rate on cigarettes. — Effective May 1, 2003,...

§11-17-4. Effect of Rate Changes; Tobacco Products on Hand or in Inventory; Report; Discount - (a) Any cigarette tax stamps on hand or in inventory...

§11-17-4a. No Tobacco Products Tax by Municipalities or Other Governmental Subdivisions - No municipality or governmental subdivision shall levy any excise or...

§11-17-4b. Levy of Tax on E-Cigarette Liquid; Definitions; Rate; Invoice; Report; Payment; Authority of the Tax Commissioner to Inspect and Examine Witnesses; Presumption; Bond - (a) Definitions. — When used in this section, words, terms...

§11-17-5. How Tax Paid; Stamps; How Affixed; Violations - (a) The tax imposed by this article on cigarettes shall...

§11-17-6. Sales of Stamps by Deputies; Fees; Reports of Deputies - The Tax Commissioner may appoint, subject to such conditions as...

§11-17-7. Form of Stamps; Custody; Discounts; Security for Payments - The commissioner shall design and procure stamps to be used...

§11-17-9. Discounts - A discount of four percent will be allowed on all...

§11-17-10. Refunds - The commissioner shall redeem any unused or mutilated, but identifiable,...

§11-17-11. Surety Bonds Required; Release of Surety; New Bond - The Tax Commissioner may require wholesalers, subjobbers or retail dealers...

§11-17-12. Reports Required; Due Date; Records to Be Kept; Inspection of Records and Stocks; Examination of Witnesses, Summons, etc. - (a) Due date. -– On or before the fifteenth day...

§11-17-13. Preservation of Rules - All rules for the cigarette tax act previously promulgated by...

§11-17-17. Enforcement Powers - Any employee or agent of the Tax Commissioner, so designated...

§11-17-19. Penalty for Failure to File Report When No Tax Due - In the case of any failure to make or file...

§11-17-19a. Criminal Penalties - (a) Misdemeanor penalties. -– If any person commits any act...

§11-17-19b. Certain Tax-Not-Paid Tobacco Products Declared Contraband - (a) Whenever the commissioner or any of the commissioner's authorized...

§11-17-19c. Magistrate Courts Have Concurrent Jurisdiction - Magistrates have concurrent jurisdiction with any other courts having jurisdiction...

§11-17-20. Transportation of Unstamped Cigarettes or Tax-Not-Paid Tobacco Products; Forfeitures and Sales of Cigarettes and Equipment - (a) In general. -– Every person who transports tax-not-paid tobacco...

§11-17-20a. Criminal Penalty for Unlawful Transportation of Tax-Not-Paid Tobacco Products - Any person who transports tax-not-paid tobacco products in violation of...

§11-17-20b. Vending Machines; Presence of Tax-Not-Paid Tobacco Products - (a) If tax-not-paid tobacco products are found in any vending...

§11-17-21. Severability - If any provision of this article or the application thereof...

§11-17-22. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-17-23. Special Study on Impact of Tax on Tobacco Products Other Than Cigarettes - (a) The Tax Commissioner and the commissioner of the Bureau...