Source: http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=SB1012%20ENR.htm&yr=2016&sesstype=1X&i=1012
Timestamp: 2018-12-13 02:55:19
Document Index: 612832501

Matched Legal Cases: ['§11', '§11', '§11', '§11', '§11', '§11']

Enrolled Version - Final Version Senate Bill 1012 History
[Passed June 13, 2016; in effect from passage]
AN ACT to amend and reenact §11-17-3 and §11-17-4 of the Code of West Virginia, 1931, as amended; and to amend said code by adding thereto a new section, designated §11-17-4b, all relating to increasing the tax rate on cigarettes and other tobacco products; requiring a physical inventory of tax stamps and tobacco products upon the effective date of tax imposition and upon any tax rate increase; applying tax rate changes to inventories; requiring a report of such inventory be filed within sixty days after the effective date of the tax imposition or tax rate change; levying the excise tax on e-cigarette liquid; defining terms; providing for administration of the tax on e-cigarette liquid; providing for examination of records and stocks and examination of witnesses; declaring a presumption in absence of evidence of payment; specifying penalty for failure to file required reports; specifying criminal sanctions; and specifying effective date.
That §11-17-3 and §11-17-4 of the Code of West Virginia, 1931, as amended, be amended and reenacted; and that said code be amended by adding thereto a new section, designated §11-17-4b, all to read as follows: