West Virginia Code § 47-25-7

Implementation
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(a) The State Fire Marshal or the State Tax Commissioner may promulgate rules, pursuant
to the Administrative Procedures Act, chapter twenty-nine-a of this code, necessary to
effectuate the purposes of this article.
(b) The State Tax Commissioner in the regular course of conducting inspections of wholesale
dealers, agents and retail dealers, as authorized under article seventeen, chapter eleven of
this code, may inspect the cigarettes to determine if the cigarettes are marked as required
by section five of this article.

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