CHAPTER 11. TAXATION.

ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

§11-17-17. Enforcement powers.

Any employee or agent of the Tax Commissioner, so designated by the Tax Commissioner, shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article in any county or municipality in this state.

Such employee shall execute a bond with security in the sum of $3,500, payable to the State of West Virginia conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.

The state department of public safety or any county sheriff or his deputy is, upon request of the commissioner, hereby authorized and required to assist in the enforcement of the provisions of this article.

Bill History For §11-17-17

1978 Regular Session
SB371
1974 Regular Session
HB708
1970 Regular Session
HB563
1963 Regular Session
HB547
1947 Regular Session
HB105