W. Va. Code R. § 110-49-1

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-49-1 - General

1.1. Scope. - This legislative rule clarifies implementation of collection procedures for the tax on purchases of intoxicating liquor and wine inside and outside corporate limits of municipalities under W. Va. Code §60-3-9d.

1.2. Authority. -- W. Va. Code §§60-3-9d(a)(3) and 60-3A-21.

1.3. Filing Date. -- April 30, 2024.

1.4. Effective Date. -- April 30, 2024.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2029.

W. Va. Code R. § 110-49-1