West Virginia § 11-22-4 - 11-22-4. Documentary stamps; affixing; cancellation; declaration of value.
Full text of West Virginia West Virginia Code § 11-22-4 — 11-22-4. Documentary stamps; affixing; cancellation; declaration of value., with citation guidance and answers to common questions.
§ 11-22-4. 11-22-4. Documentary stamps; affixing; cancellation; declaration of value.
The payment of the tax imposed by this article shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person executing, delivering or presenting for recording such document. Each stamp shall be affixed in such manner that its removal will require the continued application of steam or water, and the person using or affixing such stamps shall write or stamp or cause to be written or stamped thereon the initials of his name and the date upon which such stamps are affixed or used so that such stamps may not again be used: Provided, That the commissioner may prescribe such other method of cancellation as he may deem expedient.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-22-4
What does West Virginia Code § 11-22-4 cover?
Section 11-22-4 ("11-22-4. Documentary stamps; affixing; cancellation; declaration of value.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-22-4?
A common citation format is "West Virginia Code § 11-22-4" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-22-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.