West Virginia Code
Chapter 47. Regulation of Trade
Article 23. Charitable Raffle Boards and Games

§47-23-1. Short Title - This article shall be known as and may be cited...

§47-23-2. Definitions - For purposes of this article, unless specified otherwise: (a) "Commissioner"...

§47-23-3. Fees - Wholesalers or distributors of charitable raffle boards and games to...

§47-23-4. No Fee on Charitable Raffle Boards and Games by Municipalities or Other Governmental Subdivisions - No municipality or governmental subdivision shall levy any excise or...

§47-23-7. Surety Bonds Required; Release of Surety; New Bond - The commissioner may require wholesalers and distributors to file continuous...

§47-23-7a. Requirement of Wholesalers and Distributors to Be Licensed to Do Business in State; Resident Agent Requirement - (a) Any wholesaler or distributor supplying charitable raffle boards or...

§47-23-8. How Fee Paid; Reports Required; Due Date; Records to Be Kept; Inspection of Records and Stocks; Examination of Witnesses, Summons, etc. - The retail value fee imposed by section three of this...

§47-23-9. Penalty for Failure to File Return When No Fee Due; Other Offenses; Penalties; Seizures of Illegal Boards and Games; Disposition - (a) Penalty for failure to file required return where no...

§47-23-10. Transportation of Charitable Raffle Boards and Games; Forfeitures and Sales of Charitable Raffle Boards, Charitable Raffle Games and Equipment; Criminal Sanctions - Every person who shall knowingly transport charitable raffle boards or...

§47-23-11. Administration; Rulemaking; Required Verification - (a) The commissioner shall propose for promulgation, rules to administer...

§47-23-12. Severability - If any provision of this article or the application thereof...

§47-23-13. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§47-23-14. Effective Date of Article - The provisions of this article enacted in the year 1993...