WVC 11 - 17 - 23
§11-17-23. Special study on impact of tax on tobacco products
other than cigarettes.
(a) The tax commissioner and the commissioner of the bureau of
employment programs shall conduct a study to analyze the impact of
the provisions of this article on the manufacturers and
distributors of tobacco products other than cigarettes and their
employees. This study shall include an analysis of the results of
taxation of tobacco products other than cigarettes, as provided in
this article, as they affect employment, costs of operation and the
overall economic impact upon manufacturers and distributors and
(b) The commissioners shall report the results of the study to
the governor and the joint committee on government and finance no
later than the first day of February, two thousand three, and shall
submit recommendations on how to ameliorate any negative impact
upon manufacturers, distributors or employees through proposed tax
credits, job training programs, extension of unemployment or other
benefits, incentives or other similar solutions.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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