Cigarettes Produced for Export; Imported Cigarettes.

Details

Type: Legislative Rule
Agency: Alcohol Beverage Control Commission
CSR Number: 175-08
Effective Date: June 1, 2001

Summary

This rule prescribes certain requirements for the WVABCA and the WV State Tax Department. The rule regulates cigarettes produced for export and imported cigarettes. Based on a cursory review of Title 26 USC Chapter 52 §5701-5763 (See also 27 CFR 1, Subchapter B, Part 40, 41 and 46) it appears the federal law works in conjunction with state law with respect to these requirements and the cigarettes are a taxed product. It is not clear whether the state law is more stringent than the federal law, therefore this rule was included in the report

It is the WVABCA’s understanding that this issue is not currently enforced by the WVABCA due to a loss of funding at the federal and state levels.

There may also be some preemption by law with statutes at W. Va. Code §16-9D-1 et seq. and §16-9b-1 et seq.

Submitter Details

Name: Anoop Bhasin on behalf of the WVABCA
Email: Anoop.K. Bhasin@wv.gov
Phone: 3043565500

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