W. Va. Code R. § 175-10-7

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

Section 175-10-7 - Reports

7.1. The distillery, mini-distillery, or micro-distillery located in the state of West Virginia shall report monthly to the Commissioner the total retail sales of alcoholic liquors sold at the licensed premises.

7.1.1. Total retail sales information shall be submitted on forms provided by the Commissioner or in a manner approved by the Commissioner.

7.1.2. The distillery, mini-distillery, or micro-distillery shall submit to the Commissioner, with this report, 2% of the total retail liquor sales at the distillery, mini-distillery, or micro-distillery each month.

7.1.3. Total gross sales reports and payment of the 2% of the total retail liquor sales shall be submitted by the distillery, mini-distillery, or micro-distillery to the Commissioner on or before the 15th day of the month following the month for which the report is made.

7.2. The distillery, mini-distillery, or micro-distillery shall report monthly to the Commissioner the total gallons of alcoholic liquor produced at the distillery, mini-distillery, or micro-distillery. For the purpose of this report gallons will mean proof gallons.

7.2.1. Total production information shall be submitted on forms provided by the Commissioner or in a manner approved by the Commissioner. The distillery, mini-distillery, or micro-distillery may provide a true copy of the Monthly Report of Processing Operations filed with the Department of the Treasury, Bureau of Alcohol, Tobacco and Firearms (ATF F 5110.28), in lieu of the Commissioner's report.

7.2.2. Total production information shall be submitted by the distillery, mini-distillery, or micro-distillery to the Commissioner on or before the 15^th day of the month following the month for which the report is made.

7.3. All distilleries, mini-distilleries and micro-distilleries must annually complete and attest in Form ABCA-AFF-6-2020 (or any form that replaces that form, and as modified) as to the estimated gallons produced and other information required on the form.

7.4. A distillery, mini-distillery, or micro-distillery shall maintain its records for all productions and sales and all reports provided to the Commissioner.

W. Va. Code R. § 175-10-7