H. B. 2454
(By Delegates Leach, Douglas,
Staton and Hatfield)
[Introduced January 28, 1999; referred to the
Committee on Health and Human Resources then
Finance.]
A BILL to amend and reenact section three, article seventeen,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to increasing
the excise tax on the sale and use of cigarettes.
Be it enacted by the Legislature of West Virginia:
That section three, article seventeen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
§11-17-3. Levy of tax; ratio.
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 at the rate of seventeen sixty-seven cents on
each twenty cigarettes or in like ratio on any part thereof.
Only one sale of the same article shall be used in computing the
amount of tax due hereunder.
NOTE: The purpose of this bill is to increase the excise
tax on cigarettes from the current rate of seventeen cents per
twenty cigarettes to sixty-seven cents per twenty cigarettes.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.