West Virginia Code § 11-22-7

Failure to affix stamps
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No document upon which a tax is imposed by this article shall be made the basis of any
action or other legal proceeding, nor shall proof thereof be offered or received in evidence in
any court of this state, nor shall the same be recorded in the office of any clerk of any county
court of this state, unless or until a documentary stamp or stamps as provided in this article
have been affixed thereto, but if recorded without stamps or without the proeper amount of
stamps, said document shall nevertheless be duly of record except that no copy thereof may
be admitted in evidence until the proper amount of stamps has been plraced on the original
or such copy.

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