W. Va. Code R. § 175-8-1 - General
1.1. Scope. -- This
rule establishes policies and operating procedures for the sale of imported
cigarettes, cigarettes produced for export, prohibitions and penalties. This
rule does not apply to cigarettes allowed to be imported or brought in to the
United States for personal use and cigarettes sold or intended to be sold as
duty-free merchandise by a duty-free sales enterprise in accordance with the
provisions of
19 U.S.C.
1555(b) and any implementing
regulations; provided this rule does apply to cigarettes brought back into the
customs territory for resale within the customs territory. The penalties
provided in this rule are in addition to any other penalties imposed under
other law.
1.2. Authority. -- W.
Va. Code '60-9-5.
1.3. Filing Date. -- June 1, 2001.
1.4. Effective Date. -- June 1,
2001.
Notes
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