West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-19 - Soft Drink Tax
- Section 110-19-1 - General
- Section 110-19-2 - Definitions
- Section 110-19-3 - Excise Tax On Bottled Soft Drinks, Syrups And Dry Mixtures; Disposition Thereof
- Section 110-19-4 - Reserved For Future Use
- Section 110-19-5 - Affixing Of Tax Stamps Or Tax Crowns
- Section 110-19-5a - Cancellation And Removal Of Stamps
- Section 110-19-5b - Disposition Of Unused Crowns; Penalty For Violation
- Section 110-19-6 - Purchase Of Tax Stamps Or Tax Crowns; Discounts And Commissions; Bonds; Refunds And Statute Of Limitations
- Section 110-19-6a - Due Date Of Reports; Additional Reports; Extensions Of Time
- Section 110-19-6b - Additional Penalty For Late Filing Or Payment
- Section 110-19-6c - Reserved For Future Use
- Section 110-19-6d - Interstate Sales
- Section 110-19-7 and 110-19-8 - Reserved For Future Use
- Section 110-19-8a - Seizure And Sale Of Soft Drink Syrups By Commissioner; Forfeiture; Collection Of Tax
- Section 110-19-9 - Reserved For Future Use
- Section 110-19-10 - Altering, Counterfeiting Or Reusing Tax Stamps Or Tax Crowns; Penalty
- Section 110-19-11 - Penalties; Crimes; Tax Crimes and Penalties Act Applicable
- Section 110-19-12 - Separability
- Section 110-19-13 - General Procedure And Administration
- Section 110-19-14 - Representative List Of Taxable Soft Drink Products
- Section 110-19-15 - Priority of Tax in Distributions of Property and Estates
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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