West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-35 - Charitable Raffle Boards And Games
Section 110-35-11 - Administration; Rule-Making, Required Verification
Current through Register Vol. XLI, No. 38, September 20, 2024
11.1. Every charitable raffle board or game printed for use in this State is required to bear on each ticket in each such board or game verification as defined in Section 2 of these regulations. The Commissioner may waive this requirement on a temporary basis and for a stated period of time for any such manufacturer that can clearly establish that substantial hardship will result from immediate compliance: Provided, That such a manufacturer must also obtain from the Commissioner approval to use an agreed-upon alternate form of verification for the period of time of the waiver.
11.2. The Commissioner shall deny an application for a license if he finds that the issuance thereof would be in violation of the provisions of W. Va. Code '47-23-1 et seq. or these regulations.
11.3. The Commissioner may suspend, revoke or refuse to renew any license issued hereunder for a material failure to maintain required records or file required reports required if the Commissioner finds that said failure will substantially impair the Commissioner's ability to administer the provisions of laws and regulations relating to charitable raffle boards and games.
11.4. The burden of proof in any administrative or court proceeding is on the applicant to show cause why a charitable raffle boards or games wholesaler's or distributor's license should be issued or renewed and on the licensee to show cause why its license should not be revoked or suspended.
