W. Va. Code R. § 110-99-1

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

Section 110-99-1 - General

1.1. Scope. -- This legislative rule establishes procedures for the administration of the tax on retail sales of hemp-derived cannabinoid products and kratom products.

1.2. Authority. -- W. Va. Code §§29A-2-99(c), 19-12E-12 (i)(9), and 19-12F-7(i).

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 after August 1, 2029.

W. Va. Code R. § 110-99-1