West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-22 - Property Transfer Tax
Section 110-22-5 - Reports

Universal Citation: 110 WV Code of State Rules 110-22-5

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

5.1. Proceeds from Sale of Stamps. -- The clerk shall, at the end of the month, pay all of the proceeds collected from the sale of stamps for the State excise tax to the State Auditor in the manner provided by law. The proceeds shall be credited to the state general revenue fund. The clerk shall, at the end of the month pay all of the proceeds from the sale of stamps for the county excise tax into the county general fund for the use of the county.

5.2. Inventory Report. -- The county clerk shall prepare and submit to the Office of the Chief Inspector a semi-annual inventory of Documentary Stamps on a form available from the tax commissioner.

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