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WEST VIRGINIA CODE
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WVC 11 - 17 - 4 A §11-17-4a. No tobacco products tax by municipalities or other governmental subdivisions.
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.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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