West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-17A - Tobacco Products Excise Tax On Floorstocks
Section 110-17A-1 - General
Universal Citation: 110 WV Code of State Rules 110-17A-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope -- This rule provides the procedure for paying the rate increase for the Tobacco Products Excise Tax as that increase relates to floorstocks of cigarettes and cigarette tax stamps.
1.2. Authority -- W. Va. Code § 11-10-5.
1.3. Effective Date -- May 15, 2003.
1.4. Filing Date -- June 16, 2003.
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