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WEST VIRGINIA CODE
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WVC 47 - 23 - 4 §47-23-4. No fee on charitable raffle boards and games by municipalities or other governmental subdivisions.

No municipality or governmental subdivision shall levy any excise or other tax or fee requiring charitable raffle boards or games to be stamped, or requiring licenses for sale thereof, other than licenses which may be imposed as a result of licenses provided for in article twelve, chapter eleven of this code. Note: WV Code updated with legislation passed through the 2014 1st Special Session
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