W. Va. Code R. § 110-22-5 - Reports
5.1. Proceeds from
Sale of Stamps. -- The clerk shall, at the end of the month, pay all of the
proceeds collected from the sale of stamps for the State excise tax to the
State Auditor in the manner provided by law. The proceeds shall be credited to
the state general revenue fund. The clerk shall, at the end of the month pay
all of the proceeds from the sale of stamps for the county excise tax into the
county general fund for the use of the county.
5.2. Inventory Report. -- The county clerk
shall prepare and submit to the Office of the Chief Inspector a semi-annual
inventory of Documentary Stamps on a form available from the tax
commissioner.
Notes
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