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 110-35-7a - Requirement of Wholesalers and Distributors to be Licensed to do Business in State; Resident Agent Requirement
Current through Register Vol. XLI, No. 38, September 20, 2024
7a.1. In addition to being licensed in accordance with W. Va. Code '47-23-3 and Section 3 of these regulations, any wholesaler or distributor supplying charitable raffle boards or games to retailers in this State must be registered to do business in this State pursuant to the provisions of W. Va. Code '11-12-1 et seq.
7a.2. Nonresidents otherwise complying with the provisions of Article 47-23 may be licensed as wholesalers or distributors of charitable raffle boards or games upon designating to the Tax Commissioner a resident agent upon whom notices, orders or other communications issued pursuant to such article may be served and upon whom process may be served.
