West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-17 - Tobacco Products Excise Tax
Section 110-17-11 - Prohibitions
Current through Register Vol. XLI, No. 38, September 20, 2024
11.1. Except as otherwise authorized in writing by the Tax Commissioner, wholesalers may not transfer unstamped cigarettes or other tobacco products upon which the excise tax has not been paid to another person or stamp any cigarettes that they do not own. Wholesalers shall maintain a complete daily stamping record which shall be available for inspection by the Tax Commissioner.
11.2 Neither the wholesaler, the wholesaler's employees nor any other parties may remove unstamped cigarettes or any other tobacco products from stock for any purpose other than affixing a stamp to the cigarettes or returning the tobacco products to the manufacturer. Neither the wholesaler, the wholesaler's employees or any other parties may consume unstamped cigarettes or tobacco products upon which the excise tax has not been paid. The wholesaler shall account for each and every package of tobacco products disposed of by a record available for inspection.
11.3. A wholesaler or retailer may not sell or distribute to consumers in this State, or acquire, hold, own, possess, import or transport into this State for sale or distribution in this State any tobacco products if the package of tobacco product bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the tobacco products to be sold, distributed, or used in the United States, including, but not limited to, labels stating "for export only," "U.S. tax-exempt," "for use outside U.S." or similar wording.
11.4. A wholesaler or retailer may not sell or distribute to consumers in this State, or acquire, hold, own, possess, import or transport into this State for sale or distribution in this State any tobacco products if the package does not comply with requirements imposed by federal law regarding warnings and other information on packages of cigarettes manufactured, packaged or imported for sale, distribution, or use in the United States, including the precise warning labels specified in the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. 1333, and all federal trademark and copyright laws.
11.5. A wholesaler or retailer may not sell or distribute tobacco products to consumers in this State, or acquire, hold, own, possess, import or transport into this State for sale or distribution in this State any cigarettes if any of the tobacco products were imported into the United States in violation of 26 U.S.C. 5754 or any other federal law or the implementing federal regulations.
11.6. wholesaler or retailer may not sell or distribute tobacco products to consumers in this State, or acquire, hold, own, possess, import or transport into this State for sale or distribution in this State tobacco products that the wholesaler or retailer knows or has reason to know were not intended by the manufacturer to be sold, distributed or used in the United States.
11.7. wholesaler or retailer may not sell or distribute to consumers in this State, or acquire, hold, own, possess, import or transport into this State for sale or distribution in this State tobacco products for which there has not been submitted to the Secretary of the United States Department of Health and Human Services the list of the ingredients added to the tobacco in the manufacture of the tobacco products as required by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. 1355 a;
11.8. A wholesaler or retailer may not alter any package of tobacco products prior to sale or distribution to the ultimate consumer so as to remove, conceal or obscure:
11.9. No wholesaler may affix any stamp required by W. Va. Code § 11-17-1 et seq. to any package of cigarettes described in Subsection 11.3 of this Section and no wholesaler may alter any package of tobacco products in violation of Subsection 11.8 of this Section.
11.10. Misdemeanor offenses related to the excise tax are set forth in W. Va. Code § 11-17-9 a. Felony offenses related to the excise tax are set forth in W. Va. Code § 11-17-19b.
