11-17-1 Short title
11-17-2 Definitions
11-17-3 Levy of tax; ratio; dedication of proceeds.(a) Tax on cigarettes and tobacco products other than cigarettes. — For the purpose of providing revenue for the General Revenue Fund of the state, an excise tax is hereby levied and imposed on sales of cig
11-17-4 Effect of rate changes; tobacco products on hand or in inventory; report; discount
11-17-4a No tobacco products tax by municipalities or other governmental subdivisions
11-17-4b Levy of tax on e-cigarette liquid; definitions; rate; invoice; report; payment; authority of the Tax Commissioner to inspect and examine witnesses; presumption; bond
11-17-5 How tax paid; stamps; how affixed; violations
11-17-6 Sales of stamps by deputies; fees; reports of deputies
11-17-7 Form of stamps; custody; discounts; security for payments
11-17-9 Discounts
11-17-10 Refunds
11-17-11 Surety bonds required; release of surety; new bond
11-17-12 Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc
11-17-13 Preservation of rules
11-17-17 Enforcement powers
11-17-19 Penalty for failure to file report when no tax due
11-17-19a Criminal penalties
11-17-19b Certain tax-not-paid tobacco products declared contraband
11-17-19c Magistrate courts have concurrent jurisdiction
11-17-20 Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment
11-17-20a Criminal penalty for unlawful transportation of tax-not-paid tobacco products
11-17-20b Vending machines; presence of tax-not-paid tobacco products
11-17-21 Severability
11-17-22 General procedure and administration
11-17-23 Special study on impact of tax on tobacco products other than cigarettes

Terms Used In West Virginia Code > Chapter 11 > Article 17 - Tobacco Products Excise Tax Act

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Cigarette: means :

    (A) Any roll for smoking made, wholly or in part, of tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any ingredient, the wrapping or cover of which is made of paper or any substance or material, except tobacco. See West Virginia Code 11-17-2

  • 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
  • Consumer: means a person who receives or in any way comes into possession of tobacco products for the purpose of consuming or giving them away or disposing of them in any way other than by sale, barter or exchange. See West Virginia Code 11-17-2
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiduciary: A trustee, executor, or administrator.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
  • Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
  • Manufacturer: means a person who manufactures or produces a tobacco product. See West Virginia Code 11-17-2
  • meter impression: means any cigarette stamp or any meter or ink impression or other indicia authorized by the Tax Commissioner to serve as a stamp and shall be of the design and color as prescribed by the Tax Commissioner. See West Virginia Code 11-17-2
  • Package: means the individual package, box or other container in or from which retail sales of tobacco products are normally made or intended to be made. See West Virginia Code 11-17-2
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means and includes any individual, firm, association, company, partnership, corporation, joint-stock company, club, agency, syndicate, limited liability company, other legal entity, municipal corporation or other political subdivision of this state, trust, receiver, trustee, fiduciary or conservator, and when used in connection with any penalties imposed by this article, means and includes officers, directors, trustees or members of any firm, copartnership, association, corporation, trust or any other unit acting as a group. See West Virginia Code 11-17-2
  • Place of business: means a place where a tobacco product is sold or where a tobacco product is brought or kept for the purpose of sale or consumption, including a vessel, airplane, train or vending machine. See West Virginia Code 11-17-2
  • Retail dealer: includes every person in this state, other than a wholesaler or subjobber, engaged in the selling of tobacco products at retail to a consumer or to any person for any purpose other than resale. See West Virginia Code 11-17-2
  • Sale: means selling, exchange, transfer of title, barter, gift, offer for sale or distribution or disposition of cigarettes or other tobacco products. See West Virginia Code 11-17-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Stamped cigarettes: means that the stamp or meter impression, as required by this article, has been affixed to the bottom of the package of cigarettes. See West Virginia Code 11-17-2
  • subjobber dealer: includes any person who purchases stamped cigarettes or tax-paid tobacco products from a wholesaler or from any other person who purchases from the manufacturer or importer and who purchases the tax-paid tobacco products solely for the purpose of bona fide resale to retail dealers. See West Virginia Code 11-17-2
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax-paid tobacco products: means a tobacco product upon which the tax imposed by this article has been paid. See West Virginia Code 11-17-2
  • Testify: Answer questions in court.
  • Tobacco product: includes cigarettes and any other tobacco product. See West Virginia Code 11-17-2
  • 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
  • Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Unstamped cigarettes: means that the stamp or impression as required by this article has not been affixed to the bottom of the package of cigarettes. See West Virginia Code 11-17-2
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
  • Vending machine operator: means any person operating one or more vending machines for the sale of tobacco products. See West Virginia Code 11-17-2
  • wholesale dealer: includes any person in this state who purchases tax-not-paid tobacco products directly from the manufacturer, or such other seller as may be approved by the Tax Commissioner. See West Virginia Code 11-17-2
  • Wholesale price: means the gross invoice price, including all federal excise taxes, at which the manufacturer of the tobacco product sells the tobacco product to unaffiliated distributors, excluding all trade discounts and other reductions in the manufacturer'. See West Virginia Code 11-17-2