Current through Register Vol. XLI, No. 50, December 13, 2024
Section 175-8-1 - General1.1. Scope. -- This rule establishes policies and operating procedures for the sale of imported cigarettes, cigarettes produced for export, prohibitions and penalties. This rule does not apply to cigarettes allowed to be imported or brought in to the United States for personal use and cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations; provided this rule does apply to cigarettes brought back into the customs territory for resale within the customs territory. The penalties provided in this rule are in addition to any other penalties imposed under other law.1.2. Authority. -- W. Va. Code '60-9-5.1.3. Filing Date. -- June 1, 2001.1.4. Effective Date. -- June 1, 2001.