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 110-49-5 - Remittance to Tax Commissioner
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. In recognition of:
The experience, knowledge, and technical, and legal expertise of the Tax Department;
The computer and logistical systems currently operated and maintained by the Tax Department;
The auditing and revenue processing resources of the Tax Department; and
The obvious cost efficiency and operational efficiencies of placing administration of the tax imposed by §8-13-7, §60-3-9 d and §60-3A-21 of the West Virginia Code under the exclusive authority of the Tax Department.
The Legislature has determined that the preeminent interest of all municipal and county tax jurisdictions is best served by empowerment of the Tax Commissioner, by law, to hold, maintain and exercise sole authority to administer the tax imposed by §8-13-7, §60-3-9 d and §60-3A-21 of the West Virginia Code.
5.2. Accordingly, remittance of the tax imposed by §8-13-7, §60-3-9 d and §60-3A-21 of the West Virginia Code shall be made to the Tax Commissioner accompanied by return forms designed by the Tax Commissioner.
