West Virginia Code § 11-22-4

Documentary stamps; affixing; cancellation; declaration of value
Open in Lexace · Ask the AI about this section
The payment of the tax imposed by this article shall be evidenced by the affixing of a
documentary stamp or stamps to every document by the person executing, delivering or
presenting for recording such document. Each stamp shall be affixed in such manner that its
removal will require the continued application of steam or water, and the person using or
affixing such stamps shall write or stamp or cause to be written or stamped ethereon the
initials of his name and the date upon which such stamps are affixed or used so that such
stamps may not again be used: Provided, That the commissioner may prrescribe such other
method of cancellation as he may deem expedient.

‹ Prev All West Virginia sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.