W. Va. Code R. § 179-8-65 - Cashing-in
The casino licensee shall comply with all Internal Revenue Service laws and regulations and state laws and rules for the withholding of taxes from winnings or the filing of currency transaction reports, or both. A patron shall produce an identification card confirming information required by all federal and state rules and regulations for the withholding of taxes from winnings or currency transaction reports, or both, before the disbursement of winnings. If no identification card is tendered by the patron, distributed winnings may be subject to backup withholdings as provided by the Internal Revenue Code.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.