§60-9-3 Imported cigarettes -- requirements. - West Virginia Statutes

§60-9-3. Imported cigarettes -- requirements.
On the first business day of each month, each person authorized to affix the state tax stamp to cigarettes shall file with the state tax commissioner, for all cigarettes imported into the United States to which the person has affixed the tax stamp in the preceding month, the following:

(1) A copy of the permit issued pursuant to the Internal Revenue Code, 26 U.S.C. 5713, to the person importing the cigarettes into the United States allowing such person to import the cigarettes; and

(2) A copy of the customs form containing, with respect to the cigarettes, the internal revenue tax information required by the U.S. bureau of alcohol, tobacco and firearms; and

(3) A statement, signed by the person under penalty of perjury, which shall be treated as confidential by the commissioner and exempt from disclosure under the freedom of information act, article one, chapter twenty-nine-b of this code, identifying the brand and brand styles of all the cigarettes, the quantity of each brand style of such cigarettes, the supplier of the cigarettes, and the person or person, if any, to whom the cigarettes have been conveyed for resale; and a separate statement signed by the individual under penalty of perjury, which shall not be treated as confidential or exempt from disclosure, separately identifying the brands and brand styles of the cigarettes; and

(4) A statement, signed by an officer of the manufacturer or importer under penalty of perjury, certifying that the manufacturer or importer has complied with:

(A) The package health warning and ingredient reporting requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. 1333 and 1335a, with respect to the cigarettes; and

(B) The provisions of article nine-b, chapter sixteen of this code, including a statement indicating whether the manufacturer is, or is not, a participating tobacco manufacturer within the meaning of that statute.