(a) The Tax Commissioner and the commissioner of the Bureau of Employment Programs shall conduct a study to analyze the impact of the provisions of this article on the manufacturers and distributors of tobacco products other than cigarettes and their employees. This study shall include an analysis of the results of taxation of tobacco products other than cigarettes, as provided in this article, as they affect employment, costs of operation and the overall economic impact upon manufacturers and distributors and their employees.

Terms Used In West Virginia Code 11-17-23

  • Commissioner: means the State Tax Commissioner and, where the meaning of the context requires, all deputies or agents and employees duly authorized by him or her. See West Virginia Code 11-17-2
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • tobacco products other than cigarettes: means snuff and chewing tobacco and any other tobacco product that is intended by the seller to be consumed by means other than smoking and any cigar, pipe tobacco or other tobacco product other than cigarettes. See West Virginia Code 11-17-2

(b) The commissioners shall report the results of the study to the Governor and the Joint Committee on Government and Finance no later than February 1, 2003, and shall submit recommendations on how to ameliorate any negative impact upon manufacturers, distributors or employees through proposed tax credits, job training programs, extension of unemployment or other benefits, incentives or other similar solutions.