West Virginia Code
Chapter 11. Taxation
Article 19. Soft Drinks Tax

§11-19-1. Definitions - As used in this article: (1) "Bottled soft drinks" shall...

§11-19-2. Excise Tax on Bottled Soft Drinks, Syrups and Dry Mixtures; Disposition Thereof - (a) An excise tax is levied and imposed on and...

§11-19-4. Affixing of Tax Stamps or Tax Crowns - The payment of the taxes herein provided shall be evidenced...

§11-19-4a. Cancellation and Removal of Stamps - Any person subject to the tax imposed by this article...

§11-19-4b. Disposition of Unused Crowns; Penalty for Violation - Unused tax crowns upon which the tax imposed by this...

§11-19-5. Purchase of Tax Stamps or Tax Crowns; Discounts and Commissions; Refunds and Statute of Limitations; Effective Date - The commissioner is hereby authorized to promulgate rules and regulations...

§11-19-5a. Due Date of Reports; Additional Reports; Extension of Time - Every person subject to the tax imposed by this article...

§11-19-5b. Additional Penalty for Late Filing or Payment - In addition to the additions to tax, penalties and interest...

§11-19-7a. Seizure and Sale of Soft Drink Syrups by Commissioner; Forfeiture; Collection of Tax - Whenever the commissioner or any of his duly authorized agents...

§11-19-9. Altering, Counterfeiting or Reusing Tax Stamps or Tax Crowns; Penalty - Any person who falsely or fraudulently makes, forges, alters, or...

§11-19-10. Penalties; Crimes - Any person who violates any of the provisions of this...

§11-19-11. Separability - The provisions of the several sections of this article shall...

§11-19-12. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-19-13. Effective Date of Repeal of Article - Effective July 1, 2024, the provisions of this article shall...