West Virginia Code of State Rules
Agency 175 - Alcohol Beverage Control Commission
Title 175 - LEGISLATIVE RULE ALCOHOL BEVERAGE CONTROL COMMISSIONER
Series 175-08 - Cigarettes Produced For Export; Imported Cigarettes
Section 175-8-1 - General
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This rule establishes policies and operating procedures for the sale of imported cigarettes, cigarettes produced for export, prohibitions and penalties. This rule does not apply to cigarettes allowed to be imported or brought in to the United States for personal use and cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations; provided this rule does apply to cigarettes brought back into the customs territory for resale within the customs territory. The penalties provided in this rule are in addition to any other penalties imposed under other law.
1.2. Authority. -- W. Va. Code '60-9-5.
1.3. Filing Date. -- June 1, 2001.
1.4. Effective Date. -- June 1, 2001.