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Soft Drinks Tax. | Midpage
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West Virginia Code
Chapter 11
19
Soft Drinks Tax.
11-19-1
Definitions.
11-19-2
Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.
11-19-4
Affixing of tax stamps or tax crowns.
11-19-4a
Cancellation and removal of stamps.
11-19-4b
Disposition of unused crowns; penalty for violation.
11-19-5
Purchase of tax stamps or tax crowns; discounts and commissions; refunds and statute of limitations; effective date.
11-19-5a
Due date of reports; additional reports; extension of time.
11-19-5b
Additional penalty for late filing or payment.
11-19-7a
Seizure and sale of soft drink syrups by commissioner; forfeiture; collection of tax.
11-19-9
Altering, counterfeiting or reusing tax stamps or tax crowns; penalty.
11-19-10
Penalties; crimes.
11-19-11
Separability.
11-19-12
General procedure and administration.
11-19-13
Effective date of repeal of article.