West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-19 - Soft Drink Tax
Section 110-19-8a - Seizure And Sale Of Soft Drink Syrups By Commissioner; Forfeiture; Collection Of Tax

Universal Citation: 110 WV Code of State Rules 110-19-8a

Current through Register Vol. XLI, No. 38, September 20, 2024

8a.1. Whenever the Commissioner shall discover any soft drink syrups or powders, subject to tax as provided by W. Va. Code '11-19-1 et seq. and this regulation and upon which the tax has not been paid as herein required, the Commissioner is hereby authorized and empowered forthwith to seize and take possession of such soft drink syrups, which shall thereupon be deemed to be forfeited to the State, and the Commissioner shall within a reasonable time thereafter sell such forfeited soft drink syrups and from the proceeds of such sale shall collect the tax and interest due thereon, together with a penalty of fifty percent (50%) of the tax due and the cost incurred in such proceedings, and pay the balance, if any, to the person in whose possession such soft drink syrups were found.

8a.2. Such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided for violation of any provision of W. Va. Code '11-19-1 et seq. and this regulation. Such sale shall be made in the county where most convenient and economical. Notice of such sale shall be published as a Class I legal advertisement in compliance with the provisions of W. Va. Code '59-3-1 et seq., and the publication area for such publication shall be the county wherein such seizure was made and the county wherein the sale is to take place. Notice shall be published at least five (5) days prior to the sale.

8a.3. The Commissioner, within ten (10) days after seizure, shall give the owner of the soft drink syrups written notice of the seizure and forfeiture. The owner may, within twenty (20) days after receipt of the notice, request a hearing before the Commissioner or his examiner. The hearing shall be held as provided in W. Va. Code '11-10-9 and the owner may appeal the decision of the Commissioner as provided in W. Va. Code '11-10-10.

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