West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-49 - Administration of Tax on Purchases of Wine And Liquor Inside And Outside Of Muncipalities
Section 110-49-1 - General
Universal Citation: 110 WV Code of State Rules 110-49-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. - This legislative rule clarifies implementation of collection procedures for the tax on purchases of intoxicating liquor and wine inside and outside corporate limits of municipalities under W. Va. Code §60-3-9d.
1.2. Authority. -- W. Va. Code §§60-3-9d(a)(3) and 60-3A-21.
1.3. Filing Date. -- April 30, 2024.
1.4. Effective Date. -- April 30, 2024.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2029.
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