Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 17: TOBACCO PRODUCTS EXCISE TAX ACT/§ 11-17-4a
West Virginia Statutes

§ 11-17-4a — No tobacco products tax by municipalities or other governmental subdivisions

West Virginia § 11-17-4a
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 17TOBACCO PRODUCTS EXCISE TAX ACT

This text of West Virginia § 11-17-4a (No tobacco products tax by municipalities or other governmental subdivisions) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
W. Va. Code § 11-17-4a (2026).

Text

No municipality or governmental subdivision shall levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with section four, article twelve of this chapter.

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Legislative History

2001 Reg. Sess., SB116; 1970 Reg. Sess., HB563; 1963 Reg. Sess., HB547; 1960 Reg. Sess., SB47

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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Bluebook (online)
West Virginia § 11-17-4a, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-17-4a.