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WV Code § 11-17-20b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-20b. Vending Machines; Presence of Tax-Not-Paid Tobacco Products

(a) If tax-not-paid tobacco products are found in any vending machine, both the tax-not-paid tobacco products and the vending machine are contraband goods within the meaning of article seven, chapter sixty-a of this code, and may be seized by the commissioner, at the discretion of the commissioner, or the commissioner's authorized deputies, agents or employees, or any law-enforcement officer in this state, without a warrant. The provision of article seven, chapter sixty-a of this code apply to the seizure and disposition of the contraband.(b) Seizure and sale of the contraband shall not relieve the owner of the property from any action by the commissioner for violations of any other sections of this article.
WV Code § 11-17-21 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-21. Severability

If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which such judgment shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.
WV Code § 11-17-22 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-22. General Procedure and Administration

Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article seventeen with like effect as if said act were applicable only to the tax imposed by this article seventeen and were set forth in extenso in this article seventeen.
WV Code § 11-17-23 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-23. Special Study on Impact of Tax on Tobacco Products Other Than Cigarettes

(a) The Tax Commissioner and the commissioner of the Bureau of Employment Programs shall conduct a study to analyze the impact of the provisions of this article on the manufacturers and distributors of tobacco products other than cigarettes and their employees. This study shall include an analysis of the results of taxation of tobacco products other than cigarettes, as provided in this article, as they affect employment, costs of operation and the overall economic impact upon manufacturers and distributors and their employees.(b) The commissioners shall report the results of the study to the Governor and the Joint Committee on Government and Finance no later than February 1, 2003, and shall submit recommendations on how to ameliorate any negative impact upon manufacturers, distributors or employees through proposed tax credits, job training programs, extension of unemployment or other benefits, incentives or other similar solutions.
WV Code § 11-19-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-2. Excise Tax on Bottled Soft Drinks, Syrups and Dry Mixtures; Disposition Thereof

For the purpose of providing revenue for the construction, maintenance and operation of a four-year school of medicine, dentistry and nursing of West Virginia University, an excise tax is hereby levied and imposed on and after midnight of June 30, 1951, upon the sale, use, handling or distribution of all bottled soft drinks and all soft drink syrups, whether manufactured within or without this state, as follows:(1) On each bottled soft drink, a tax of 1¢ on each sixteen and nine-tenths fluid ounces, or fraction thereof, or on each one-half liter, or fraction thereof contained therein.(2) On each gallon of soft drink syrup, a tax of 80¢, and in like ratio on each part gallon thereof, or on each four liters of soft drink syrup a tax of 84¢, and in like ratio on each part four liters thereof.(3) On each ounce by weight of dry mixture or fraction thereof used for making soft drinks, a tax of 1¢ or on each 28.35 grams, or fraction thereof, a tax of 1¢.Any person manufacturing or producing within this state any bottled soft drink or soft drink syrup for sale within this state and any distributor, wholesale dealer or retail dealer or any other person who is the original consignee of any bottled soft drink or soft drink syrup manufactured or produced outside this state, or who brings such drinks or syrups into this state, shall be liable for the excise tax hereby imposed. The excise tax hereby imposed shall not be collected more than once in respect to any bottled soft drink or soft drink syrup manufactured, sold, used or distributed in this state.All revenue collected by the commissioner under the provisions of this article, less such costs of administration as are hereinafter provided for, shall be paid by him into a special medical school fund, which is hereby created in the State Treasury, to be used solely for the construction, maintenance and operation of a four-year school of medicine, dentistry and nursing, as otherwise provided by law.
WV Code § 11-19-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-4. Affixing of Tax Stamps or Tax Crowns

The payment of the taxes herein provided shall be evidenced by the affixing of soft drink tax stamps or tax crowns to the original containers or bottles in which any bottled soft drink or syrup is placed, received, stored or handled. Such stamps or crowns, of the appropriate denomination, shall be affixed to each container of syrup and to each bottled soft drink by the person who under the provisions of this article is first required to pay the tax thereon, within twenty-four hours after such person has such bottled soft drink or syrup in his possession for the first time. The provisions of this paragraph shall not apply to syrup used by bottlers in the manufacture of bottled soft drinks, or to bottled soft drinks or syrups which are transported through this state and which are not sold, delivered, used or stored herein, if transported in accordance with such rules and regulations as may be promulgated by the commissioner, or to any bottled drink or syrup which is manufactured in this state and sold to a purchaser outside this state.Except as otherwise provided in this section, it shall be unlawful for any person to sell, use, handle or distribute any bottled soft drink or soft drink syrup to which the tax stamps or tax crowns required by this section are not affixed, and any person who shall violate this provision shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100 nor more than $500, or by imprisonment for not more than six months, or by both such fine and imprisonment.
WV Code § 11-19-4a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-4a. Cancellation and Removal of Stamps

Any person subject to the tax imposed by this article who affixes a soft drink stamp to a container shall be required to immediately cancel the stamp by writing or marking initials thereon and the date upon which the stamp was affixed. When any container to which a stamp has been affixed is emptied, the person emptying the same or on whose behalf the same has been emptied shall be required to immediately remove or deface the tax stamp thereon.
WV Code § 11-19-4b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-4b. Disposition of Unused Crowns; Penalty for Violation

Unused tax crowns upon which the tax imposed by this article has not been paid and which the original purchaser has not used and does not intend to use, and which are fit for use, shall be disposed of in the following manner only:(1) By returning same to the manufacturer thereof and receiving from such manufacturer a certificate which shall indicate the name of the person returning the crowns, the date of return and the number and denominations of crowns returned; or(2) By transferring such crowns to any person and receiving in exchange therefor a certificate issued by the commissioner authorizing the transferee to acquire such crowns.Upon receipt of either such certificate the commissioner shall credit the account of the original purchaser in the amount indicated by the certificate.In the event of the disposition of such crowns in a manner not authorized by this section, the original purchaser thereof or his estate, and/or any person (whether acting in an official capacity or otherwise) who shall make such unauthorized disposition shall be liable for the amount of tax which the crowns represent; and, in addition, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of $5,000 and imprisonment in the county jail for not less than sixty days nor more than one year, in the discretion of the court.
WV Code § 11-19-5a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-5a. Due Date of Reports; Additional Reports; Extension of Time

Every person subject to the tax imposed by this article shall on or before the fifteenth day of each month make and file with the commissioner a report of such person's operations for the preceding month to verify liability for tax under this article. This report shall be in a form prescribed by the Tax Commissioner.The commissioner may by fifteen days' written notice require the filing of such additional reports as he deems necessary to verify a person's liability under this article.Upon written application setting forth good cause, the commissioner may extend the time for filing such reports or additional reports on such terms and conditions as he may require.
WV Code § 11-19-5b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-5b. Additional Penalty for Late Filing or Payment

In addition to the additions to tax, penalties and interest authorized in article ten of this chapter, if any taxpayer fails to file a return or pay the proper amount of tax within the time specified herein, the commissioner shall refuse to authorize the purchase of tax stamps or crowns by the delinquent taxpayer: Provided, That if the failure to pay was due to reasonable cause, the commissioner may waive this penalty. The taxpayer may request a hearing within sixty days after service of notice of the refusal of the commissioner to authorize the purchase of the tax stamps or crowns. Upon receipt of a written request for a hearing filed within the time prescribed the provision for hearing and appeal, sections nine and ten, article ten of this chapter shall be applicable.
WV Code § 11-19-7a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-7a. Seizure and Sale of Soft Drink Syrups by Commissioner; Forfeiture; Collection of Tax

Whenever the commissioner or any of his duly authorized agents shall discover any soft drink syrups, subject to tax as provided by this article and upon which the tax has not been paid as herein required, the commissioner or his duly authorized agent is hereby authorized and empowered forthwith to seize and take possession of such soft drink syrups, which shall thereupon be deemed to be forfeited to the state, and the commissioner shall within a reasonable time thereafter sell such forfeited soft drink syrups; and from the proceeds of such sale shall collect the tax and interest due thereon, together with a penalty of fifty percent of the tax due and the cost incurred in such proceedings, and pay the balance, if any, to the person in whose possession such soft drink syrups were found: Provided, That such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided herein for violation of any provision of this article. Such sale shall be made in the county where most convenient and economical. Notice of such sale shall be published as a Class I legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county wherein such seizure was made and the county wherein the sale is to take place. Notice shall be published at least five days prior to the sale. All moneys collected under the provisions of this section shall be paid into the State Treasury and treated as other taxes collected under this article.
WV Code § 11-19-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-9. Altering, Counterfeiting or Reusing Tax Stamps or Tax Crowns; Penalty

Any person who falsely or fraudulently makes, forges, alters, or counterfeits any tax stamp or tax crown prescribed by the commissioner under the provisions of this article, or who knowingly or willfully utters, passes or tenders as true any such false, altered, forged or counterfeited stamp or crown, or who uses more than once any stamp or crown for the purpose of evading the tax imposed by this article, shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment in the penitentiary for not less than one year nor more than five years.
WV Code § 11-19-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-10. Penalties; Crimes

Any person who violates any of the provisions of this article or any lawful rule or regulation promulgated by the Tax Commissioner for this article under the authority of article ten of this chapter, for the violation of which no other penalty is provided by law, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not less than $25 nor more than $100.
WV Code § 11-19-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-11. Separability

The provisions of the several sections of this article shall be deemed to be separable insofar as they or their meaning is not inseparably connected, and if any provisions of this article shall be held unconstitutional, such holding shall not affect any of the other provisions thereof.
WV Code § 11-19-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 19. Soft Drinks Tax|§11-19-12. General Procedure and Administration

Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article nineteen with like effect as if said act were applicable only to the tax imposed by this article nineteen and were set forth in extenso in this article nineteen.
WV Code § 11-20-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 20. Reciprocal Enforcement|§11-20-1. Authority of Other States and Their Political Subdivisions to Sue

Any state of the United States, or any political subdivision thereof, shall have the right to sue in the courts of West Virginia to recover any tax which may be owing to it when the like right is accorded to the State of West Virginia and its political subdivisions by such state, whether such right is granted by statute or as a matter of comity.
WV Code § 11-21-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-1. Legislative Findings

The Legislature hereby finds and declares that the adoption by this state for its personal income tax purposes of the provisions of the laws of the United States relating to the determination of income for federal income tax purposes will (1) simplify preparation of state income tax returns by taxpayers, (2) improve enforcement of the state income tax through better use of information obtained from federal income tax audits, and (3) aid interpretation of the state tax law through increased use of federal judicial and administrative determinations and precedents.The Legislature does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.
WV Code § 11-21-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-2. Short Title; Arrangement and Classification

This article may be cited as the "West Virginia Personal Income Tax Act." No inference, implication of presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, nor shall the descriptive matter or headings relating to any part, section, subsection, or paragraph be given any legal effect.
WV Code § 11-21-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-3. Imposition of Tax; Persons Subject to Tax

(a) Imposition of tax. — A tax determined in accordance with the rates hereinafter set forth in this article is hereby imposed for each taxable year on the West Virginia taxable income of every individual, estate, and trust.(b) Partners and partnerships. — A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for tax under this article only in their separate or individual capacities. However, partnerships and other pass-through entities are subject to the tax imposed by this article to the extent they elect to pay additional West Virginia income taxes owed that are attributable to final federal partnership audit adjustments under §11-21A-3 of this code.(c) Associations taxable as corporations. — An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes, shall not be subject to tax under this article.(d) Exempt trusts and organizations. — A trust or other unincorporated organization which by reason of its purposes or activities is exempt from federal income tax shall be exempt from tax under this article (regardless of whether subject to federal income tax on unrelated business taxable income).(e) Cross references. — For definitions of West Virginia taxable income of:(1) Resident individual, see §11-21-11 of this code.(2) Resident estate or trust, see §11-21-18 of this code.(3) Nonresident individual, see §11-21-30 of this code.(4) Nonresident estate or trust, see §11-21-38 of this code.(f) Effective date. — This section as amended in 2019 shall apply to taxable years beginning on and after January 1, 2018.
WV Code § 11-21-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-4. Rate of Tax -- Taxable Years Ending Prior to January 1, 1963

(a) Rate of tax on individuals. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual (other than a head of a household to whom subsection (b) applies) and upon the West Virginia taxable income of every estate and trust shall be equal to six per centum of the federal income tax which would be imposed on an identical amount of federal taxable income under subsection (a) of section one of the United States Internal Revenue Code of 1954.(b) Rate of tax on heads of households. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual who is a head of a household in the determination of his federal income tax for the taxable year shall be equal to six per centum of the federal income tax which would be imposed upon an identical amount of federal taxable income under subsection (b) of section one of the United States Internal Revenue Code of 1954.(c) Rates of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife, the tax imposed by section three of this article on the West Virginia taxable income shall be equal to six per centum of twice the tax which would be imposed upon half the identical amount of federal taxable income under subsection (a) of section one of the United States Internal Revenue Code of 1954. For purposes of this subsection of this article and for the purposes of section five of this article, the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse shall be treated as a joint return of a husband and wife.(d) Effective date. -- The provisions of this section shall be given effect in determining the rate of tax imposed by this article for all taxable years or portions thereof ending prior to January 1, 1963.
WV Code § 11-21-4a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-4a. Rate of Tax -- Taxable Years Beginning on or After January 1, 1963, and Before January 1, 1970

(a) Rate of tax on individuals, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, every individual who is a head of a household in the determination of his federal income tax for the taxable year, and every estate and trust shall be determined in accordance with the following table:(FORM OMITTED)(b) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:(FORM OMITTED)(c) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable years or portions thereof beginning on or after January 1, 1963, and before January 1, 1970.
WV Code § 11-21-4b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971

(a) Rate of tax on individuals, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, every individual who is a head of a household in the determination of his federal income tax for the taxable year, and every estate and trust shall be determined in accordance with the following table:(FORM OMITTED)(b) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:(FORM OMITTED)(c) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable years or portions thereof beginning on or after January 1, 1970, and before January 1, 1971.
WV Code § 11-21-4c (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-4c. Rate of Tax -- Taxable Periods Beginning on or After January 1, 1971 and Ending Before April 1, 1983

(a) Rate of tax on individuals, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, every individual who is a head of a household in the determination of his federal income tax for the taxable year, and every estate and trust shall be determined in accordance with the following table:(FORM OMITTED)(b) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:(FORM OMITTED)(c) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable years or portions thereof beginning on or after January 1, 1971, and ending before April 1, 1983.