1. Collections
  2. West Virginia Code
  3. Chapter 11

19

Soft Drinks Tax.

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    11-19-1Definitions.11-19-2Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.11-19-3W. Va. Code § 11-19-3Repealed11-19-4Affixing of tax stamps or tax crowns.11-19-4aCancellation and removal of stamps.11-19-4bDisposition of unused crowns; penalty for violation.11-19-5Purchase of tax stamps or tax crowns; discounts and commissions; refunds and statute of limitations; effective date.11-19-5aDue date of reports; additional reports; extension of time.11-19-5bAdditional penalty for late filing or payment.11-19-5cW. Va. Code § 11-19-5cRepealed11-19-6W. Va. Code § 11-19-6Repealed11-19-7W. Va. Code § 11-19-7Repealed11-19-7aSeizure and sale of soft drink syrups by commissioner; forfeiture; collection of tax.11-19-8W. Va. Code § 11-19-8Repealed11-19-9Altering, counterfeiting or reusing tax stamps or tax crowns; penalty.11-19-10Penalties; crimes.11-19-11Separability.11-19-12General procedure and administration.11-19-13Effective date of repeal of article.