A discount of four percent will be allowed on all tax due for persons affixing stamps, collecting and paying of tax as required and prescribed by this article.
W. Va. Code § 11-17-9
Discounts
Known as the Tobacco Products Excise Tax Act
The act spans §§ 11–11 (29 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.