West Virginia § 16-9E-6 Collection of taxes

West Virginia Statutes

§ 16-9E-6 — Collection of taxes

West Virginia § 16-9E-6

Ch. 16PUBLIC HEALTH

Art. 9EDELIVERY SALES OF TOBACCO PRODUCTS

This text of West Virginia § 16-9E-6 (Collection of taxes) 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 § 16-9E-6 (2026).

Text

Each person accepting a purchase order for a delivery sale of any tobacco product shall collect and remit to the department all applicable taxes under §11-17-1et seq. imposed by this state with respect to such delivery sale, except that the collection and remission shall not be required to the extent the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes already have been paid to this state.

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Each person accepting a purchase order for a delivery sale of any tobacco product shall collect and remit to the department all applicable taxes under §11-17-1et seq. imposed by this state with respect to such delivery sale, except that the collection and remission shall not be required to the extent the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes already have been paid to this state.