§11-17-6. Sales of stamps by deputies; fees; reports of deputies.
The tax commissioner may appoint, subject to such conditions
as he shall deem to be the best interest of the state, any bank or
trust company authorized to do business in, and doing business in
this state, as his deputy for the purpose of selling such stamps
and may require bond, excepting that no such deputy shall be
thereby authorized to sell the same at a discount or on credit,
without prior written authority by the tax commissioner and
excepting, further, that provisions hereof relating to sale of
stamps shall not prevent any bank or trust company from acting as
the commissioner's deputy for purposes of checking, setting, and
sealing meters or selling stamps under other provisions of this
article. The tax commissioner is hereby authorized to allow such
deputy, authorized to sell stamps hereunder, a fee of one eighth of
one percent of the face value of all stamps sold by such deputy.
The state tax commissioner shall be responsible for the delivery of
stamps to any deputy so appointed, and may prescribe such
regulations and forms of receipts and reports as he may deem
necessary and advisable for the transaction of the business of
selling such stamps. Each such deputy shall remit by the fifteenth
of the month, for the previous month, or oftener, as requested, to
the tax commissioner all moneys arising from the sale of such
stamps by him, together with a report showing the names of the
purchasers and the number of each denomination and the aggregate
face value sold by each such deputy. The tax commissioner may sell stamps at his office.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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