§11-22-7. Failure to affix stamps.
No document upon which a tax is imposed by this article
shall be made the basis of any action or other legal proceeding,
nor shall proof thereof be offered or received in evidence in any
court of this state, nor shall the same be recorded in the office
of any clerk of any county court of this state, unless or until a
documentary stamp or stamps as provided in this article have been
affixed thereto, but if recorded without stamps or without the
proper amount of stamps, said document shall nevertheless be duly
of record except that no copy thereof may be admitted in evidence
until the proper amount of stamps has been placed on the original
or such copy.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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