The Legislature, in recognition of the need charitable and public service organizations have for a practicable way of raising funds, declares its intent to grant the privilege of holding raffles to those organizations which qualify as provided in this article.
W. Va. Code § 47-21-1
Legislative intent
Applied in 1 court decision — leading case Loyal Order of Moose, Martinsburg Lodge No. 120 v. State Tax Commissioner (2006)
Most recently applied in Loyal Order of Moose, Martinsburg Lodge No. 120 v. State Tax Commissioner (May 2006)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.