West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-37 - Charitable Raffles
- Section 110-37-1 - General
- Section 110-37-2 - Definitions
- Section 110-37-3 - Raffle Operations
- Section 110-37-4 - Licensing
- Section 110-37-5 - Annual License
- Section 110-37-6 - Limited Occasion License
- Section 110-37-7 - License Fees and Exemptions From Taxes
- Section 110-37-8 - Information Required in Applications
- Section 110-37-9 - Amendment of License
- Section 110-37-10 - Licensee Rules
- Section 110-37-11 - Limits on Prizes Awarded: General Provisions
- Section 110-37-12 - Compensation of Raffle Operator
- Section 110-37-13 - Compensation for Concession Operator; Concession Operated by Charitable or Public Service Organization
- Section 110-37-14 - Payment of Reasonable Expenses from Proceeds: Net Proceeds Disbursements
- Section 110-37-15 - Records
- Section 110-37-16 - Advertising
- Section 110-37-17 - Fraud; Penalties
- Section 110-37-18 - Obtaining License Fraudulently; Penalties
- Section 110-37-19 - Violation of Provisions; Penalties
- Section 110-37-20 - Proceeds of State Fair
- Section 110-37-21 - State Fair
- Section 110-37-22 - Administration
- Section 110-37-23 - Filing of Reports
- Section 110-37-24 - Filing of Copy of License
- Section 110-37-25 - County Option Election
- Section 110-37-26 - Prohibited Acts
- Section 110-37-26a - Smoking and Nonsmoking Sections
- Section 110-37-27 - Restriction on Use of Raffle Equipment
- Section 110-37-28 - Requirement for a Registration Statement
- Section 110-37-29 - Additional Remedies for the Tax Commissioner, Administrative Procedures; Deposit of Money Penalties
- Appendix A - UNITED STATES TREASURY REGULATIONS
- Appendix B
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
