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- W. Va. Code § 11-16-2 · Declaration of legislative findings, policy and intent; construction.
- W. Va. Code § 11-16-3 · Definitions.
- W. Va. Code § 11-16-4 · Responsibility of Alcohol Beverage Control Commissioner; administrators, employees and agents; administration and enforcement expenses.
- W. Va. Code § 11-16-5 · State license required; alcoholic content of beer manufactured for sale without state.
- W. Va. Code § 11-16-5a · Off-premises sales not required to be bagged.
- W. Va. Code § 11-16-6 · License in one capacity only; no connection between different licensees; when brewer may act as distributor; credit and rebates proscribed; brewer, resident brewer, and brewpub requirements.
- W. Va. Code § 11-16-6a · Brewer and resident brewer license to manufacture, sell, and provide samples.
- W. Va. Code § 11-16-6b · Brewpub, Class A retail dealer, Class B retail dealer, private club, Class A retail licensee, and Class B retail licensee’s authority to sell growlers.
- W. Va. Code § 11-16-6c · Class B retail dealer which is a grocery store, mobile application, or web-based sales privilege permit; fee.
- W. Va. Code § 11-16-6d · Nonintoxicating beer or nonintoxicating craft beer delivery license for a licensed Class A retail dealer or a third-party; requirements; limitations; third-party license fee; retail transportation permit; and requirements.
- W. Va. Code § 11-16-6e · License required for sale and shipment of nonintoxicating beer or nonintoxicating craft beer by a brewer or resident brewer; shipment of limited quantities of nonintoxicating beer or nonintoxicating craft beer; requirements; license fee; and penalties.
- W. Va. Code § 11-16-6f · Nonintoxicating beer or nonintoxicating craft beer delivery license for a licensed Class B retail dealer or a third-party; requirements; limitations; third-party license fee; retail transportation permit; and requirements.
- W. Va. Code § 11-16-7 · License not transferable; change of location.
- W. Va. Code § 11-16-8 · Form of application for license; fee and bond; refusal of license.
- W. Va. Code § 11-16-9 · Amount of license tax; Class A and Class B retail dealers; purchase and sale of nonintoxicating beer permitted; distributors; brewers; brewpubs.
- W. Va. Code § 11-16-10 · Brewer’s license for foreign corporation; application; bond; contents of application; limitations; licensed representatives for brewers, resident brewers, and distributors; annual license fee; renewal; suspension; license fee for sales representatives; transportation permits; container label registration; and Beer License Operations Fund created; and implementation operations of fee.
- W. Va. Code § 11-16-11 · Special license for festivals and fairs; license fee and application; license subject to provisions of article; exceptions.
- W. Va. Code § 11-16-11a · Nonintoxicating beer sampling.
- W. Va. Code § 11-16-11b · Special license for one-day charitable events; application; license subject to provisions of article; exception.
- W. Va. Code § 11-16-11c · Unlicensed brewer or unlicensed home brewer temporary license; fees; requirements.
- W. Va. Code § 11-16-12 · When bond not required; bond of a Class A retail dealer; action on bond of retail dealer upon revocation of license; duty of prosecuting attorney.
- W. Va. Code § 11-16-13 · Barrel tax on nonintoxicating beer.
- W. Va. Code § 11-16-14 · Collection of unpaid license tax.
- W. Va. Code § 11-16-15 · Records of brewer, manufacturer or distributor or operator of a brewpub; collection of unpaid tax and penalty.
- W. Va. Code § 11-16-15b · §11-16-15b.
- W. Va. Code § 11-16-16 · Restrictions on nonresident brewers, manufacturers and distributors.
- W. Va. Code § 11-16-17 · Container labeling.
- W. Va. Code § 11-16-17a · Commissioner to investigate, review, and approve or deny franchise agreements, labels, brands, and line extensions.
- W. Va. Code § 11-16-18 · Unlawful acts of licensees; criminal penalties.
- W. Va. Code § 11-16-19 · Unlawful acts of persons; criminal penalties.
- W. Va. Code § 11-16-20 · Unlawful acts of brewers or manufacturers; criminal penalties.
- W. Va. Code § 11-16-21 · Requirements as to franchise agreements between brewers and distributors; transfer of franchise by distributor; franchise distributor network; notice thereof to brewer; arbitration of disputes as to such transfer; violations and penalties; limitation of section.
- W. Va. Code § 11-16-22 · Powers of the commissioner; rules, or orders.
- W. Va. Code § 11-16-23 · Revocation or suspension of license; monetary penalty; hearing assessment of costs; establishment of enforcement fund.
- W. Va. Code § 11-16-24 · Hearing on sanctioning of license; notice; review of action of commissioner; clerk of court to furnish commissioner copy of order or judgment of conviction of licensee; assessment of costs; procedure for appealing any final order of the commissioner which revokes, suspends, sanctions or denies the issuance or renewal of any license issued under this article.
- W. Va. Code § 11-16-25 · Reissuance of license after revocation.
- W. Va. Code § 11-16-26 · Municipal license tax.
- W. Va. Code § 11-16-27 · Revenue collected and paid to State Treasurer; expense of administration.
- W. Va. Code § 11-16-28 · Expiration date of existing licenses; when provisions operable.
- W. Va. Code § 11-16-29 · Severability.
- W. Va. Code § 11-17-1 · Short title.
- W. Va. Code § 11-17-2 · Definitions.
- W. Va. Code § 11-17-3 · Levy of tax; ratio; dedication of proceeds.(a) Tax on cigarettes and tobacco products other than cigarettes. — For the purpose of providing revenue for the General Revenue Fund of the state, an excise tax is hereby levied and imposed on sales of cigarettes and tobacco products other than cigarettes.
- W. Va. Code § 11-17-4 · Effect of rate changes; tobacco products on hand or in inventory; report; discount.
- W. Va. Code § 11-17-4a · No tobacco products tax by municipalities or other governmental subdivisions.
- W. Va. Code § 11-17-4b · Levy of tax on e-cigarette liquid; definitions; rate; invoice; report; payment; authority of the Tax Commissioner to inspect and examine witnesses; presumption; bond.
- W. Va. Code § 11-17-5 · How tax paid; stamps; how affixed; violations.
- W. Va. Code § 11-17-6 · Sales of stamps by deputies; fees; reports of deputies.
- W. Va. Code § 11-17-7 · 0§11-17-7. Form of stamps; custody; discounts; security for payments.
- W. Va. Code § 11-17-8 · §11-17-8.
- W. Va. Code § 11-17-9 · Discounts.
- W. Va. Code § 11-17-10 · Refunds.
- W. Va. Code § 11-17-11 · Surety bonds required; release of surety; new bond.
- W. Va. Code § 11-17-12 · Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc.
- W. Va. Code § 11-17-13 · Preservation of rules.
- W. Va. Code § 11-17-14 · §11-17-14.
- W. Va. Code § 11-17-15 · §11-17-15.
- W. Va. Code § 11-17-16 · §11-17-16.
- W. Va. Code § 11-17-17 · Enforcement powers.
- W. Va. Code § 11-17-18 · §11-17-18.
- W. Va. Code § 11-17-19 · Penalty for failure to file report when no tax due.
- W. Va. Code § 11-17-19a · Criminal penalties.
- W. Va. Code § 11-17-19b · Certain tax-not-paid tobacco products declared contraband.
- W. Va. Code § 11-17-19c · Magistrate courts have concurrent jurisdiction.
- W. Va. Code § 11-17-20 · Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment.
- W. Va. Code § 11-17-20a · Criminal penalty for unlawful transportation of tax-not-paid tobacco products.
- W. Va. Code § 11-17-20b · Vending machines; presence of tax-not-paid tobacco products.
- W. Va. Code § 11-17-21 · Severability.
- W. Va. Code § 11-17-22 · General procedure and administration.
- W. Va. Code § 11-17-23 · Special study on impact of tax on tobacco products other than cigarettes.
- W. Va. Code § 11-18-1 · §11-18-1.
- W. Va. Code § 11-19-1 · Definitions.
- W. Va. Code § 11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.
- W. Va. Code § 11-19-3 · §11-19-3.
- W. Va. Code § 11-19-4 · Affixing of tax stamps or tax crowns.
- W. Va. Code § 11-19-4a · Cancellation and removal of stamps.
- W. Va. Code § 11-19-4b · Disposition of unused crowns; penalty for violation.
- W. Va. Code § 11-19-5 · Purchase of tax stamps or tax crowns; discounts and commissions; refunds and statute of limitations; effective date.
- W. Va. Code § 11-19-5a · Due date of reports; additional reports; extension of time.
- W. Va. Code § 11-19-5b · Additional penalty for late filing or payment.
- W. Va. Code § 11-19-5c · §11-19-5c.
- W. Va. Code § 11-19-6 · §11-19-6.
- W. Va. Code § 11-19-7 · §11-19-7.
- W. Va. Code § 11-19-7a · Seizure and sale of soft drink syrups by commissioner; forfeiture; collection of tax.
- W. Va. Code § 11-19-8 · §11-19-8.
- W. Va. Code § 11-19-9 · Altering, counterfeiting or reusing tax stamps or tax crowns; penalty.
- W. Va. Code § 11-19-10 · Penalties; crimes.
- W. Va. Code § 11-19-11 · Separability.
- W. Va. Code § 11-19-12 · General procedure and administration.
- W. Va. Code § 11-19-13 · Effective date of repeal of article.
- W. Va. Code § 11-20-1 · Authority of other states and their political subdivisions to sue.
- W. Va. Code § 11-21-1 · Legislative findings.
- W. Va. Code § 11-21-2 · Short title; arrangement and classification.
- W. Va. Code § 11-21-3 · Imposition of tax; persons subject to tax.
- W. Va. Code § 11-21-3a · Imposition of tax; persons subject to tax.
- W. Va. Code § 11-21-4 · Rate of tax -- Taxable years ending prior to January 1, 1963.
- W. Va. Code § 11-21-4a · Rate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970.
- W. Va. Code § 11-21-4b · Same -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971.
- W. Va. Code § 11-21-4c · Rate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983.
- W. Va. Code § 11-21-4d · Rate of tax -- Taxable periods beginning on or after April 1, 1983.