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
Universal Citation: 110 WV Code of State Rules 110-37-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- W. Va. Code '47-21-1 et seq. allows individual or joint raffle occasions to be lawfully operated by licensed qualified charitable or public service organizations under certain specified restrictions and conditions. The purpose of this legislative rule is to provide the clarification and guidance necessary for lawful implementation and application of the law.
1.2. Authority. -- W. Va. Code ''47-21-21, 11-10-5 and 29A-3-1 et seq.
1.3. Filing Date. -- April 30, 2001.
1.4. Effective Date. -- May 1, 2001.
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