West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-19 - Soft Drink Tax
Section 110-19-5a - Cancellation And Removal Of Stamps
Universal Citation: 110 WV Code of State Rules 110-19-5a
Current through Register Vol. XLI, No. 38, September 20, 2024
5a.1. Any person subject to the tax imposed by W. Va. Code '11-19-1 et seq. and this regulation who affixes a soft drink stamp to a container shall be required to immediately cancel the stamp by writing or marking initials thereon and the date upon which the stamp was affixed. When any container to which a stamp has been affixed is emptied, the person emptying the same or on whose behalf the same has been emptied shall be required to immediately remove or deface the tax stamp thereon.
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