W. Va. Code R. § 179-4-75
Current through Register Vol. XLI, No. 44, November 1, 2024
The limited gaming facility licensee shall comply with all federal regulations and state laws and rules for the reporting of income or the withholding of taxes from winnings or the filing of currency transaction reports, or both. A patron shall produce an identification card confirming information required by all federal regulations and state rules for the withholding of taxes from winnings or currency transaction reports, or both, before the disbursement of winnings. If no identification card is tendered by the patron, distributed winnings may be subject to backup with holdings as provided by the Internal Revenue Code.
W. Va. Code R. § 179-4-75