West Virginia Code § 47-21A-11

Limits on prizes awarded; general provisions
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Prizes may be money, real or personal property, or merchandise other than beer, wine,
spirits, or alcoholic liquor as defined in §60-1-5 of this code. If the prizes are real or personal
property or merchandise, the value assigned to them is their fair market value at the time of
acquisition for the online raffle or at the time of purchase.

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