(a) Definitions. — When used in this section, words, terms and phrases defined in this subsection, and any variations thereof required by the context, have the meaning ascribed to them in this subsection, except where the context indicates a different meaning is intended. (1) “E-cigarette” means an electrical or electronic device that provides a smoke, […]
(a) The tax imposed by this article on cigarettes shall be paid by the purchase of stamps as provided in this article. (b) The tax imposed by this article on tobacco products other than cigarettes shall be paid using an invoice method prescribed by the Tax Commissioner. (c) Payment for stamps purchased from the commissioner […]
The Tax Commissioner may appoint, subject to such conditions as he shall deem to be the best interest of the state, any bank or trust company authorized to do business in, and doing business in this state, as his deputy for the purpose of selling such stamps and may require bond, excepting that no such […]
The commissioner shall design and procure stamps to be used as herein provided for, affixed and attached to containers, packages or receptacle of whatever kind that may be used for containing cigarettes. In the preparing of said stamp or stamps the same shall have printed or impressed thereon the words "State of West Virginia — […]
A discount of four percent will be allowed on all tax due for persons affixing stamps, collecting and paying of tax as required and prescribed by this article.
