Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
West-Virginia
/
Chapter 11. Taxation
/
Article 19. Soft Drinks Tax
Article 19. Soft Drinks Tax
§11-19-1. Definitions
§11-19-2. Excise Tax on Bottled Soft Drinks, Syrups and Dry Mixtures; Disposition Thereof
§11-19-4. Affixing of Tax Stamps or Tax Crowns
§11-19-4a. Cancellation and Removal of Stamps
§11-19-4b. Disposition of Unused Crowns; Penalty for Violation
§11-19-5. Purchase of Tax Stamps or Tax Crowns; Discounts and Commissions; Refunds and Statute of Limitations; Effective Date
§11-19-5a. Due Date of Reports; Additional Reports; Extension of Time
§11-19-5b. Additional Penalty for Late Filing or Payment
§11-19-7a. Seizure and Sale of Soft Drink Syrups by Commissioner; Forfeiture; Collection of Tax
§11-19-9. Altering, Counterfeiting or Reusing Tax Stamps or Tax Crowns; Penalty
§11-19-10. Penalties; Crimes
§11-19-11. Separability
§11-19-12. General Procedure and Administration