Any person who shall, by playing at any game or betting on the sides or hands of such as play at any game, lose within twenty-four hours, the sum or value of five dollars, or more, and pay or deliver the same, or any part thereof, may, within three months next following, recover from the winner, the money or the value of the goods so lost and paid or delivered, with costs of suit in civil action, either by suit or warrant, according to the amount or value thereof.
Code 1919, § 5559.
Notes of Decisions
Rahmani v. Resorts Int'l Hotel, Inc., 20 F. Supp. 2d 932 (E.D. Va. 1998).
· cites it 8× “Under this section, "[a]ny person who shall, by playing at any game or betting on the sides or hands of such as play at any game, lose within twenty-four hours, the sum or value of five dollars, or more, and pay or deliver the same, or any pari thereof, may, within three months…”
Davis Mem'l Hosp. v. West Virginia State Tax Comm'r, 671 S.E.2d 682 (W. Va. 2008).
“Va. Code § 11-15 -la (1969) (Repl.Vol.2002) ("The Legislature hereby finds and declares that it is the intent of the legislature that the consumers sales tax imposed by the provisions of article fifteen [§§ 11-15-1 et seq.”
Coghill v. Boardwalk Regency Corp., 396 S.E.2d 838 (Va. 1990).
· cites it 2× “Code § 11-15. These statutes have been in force, with little change, since the early 1700’s.”
In re Chu, 599 B.R. 519 (Bankr. E.D. Va. 2019).
· cites it 5× “Judge Ellis also examined the applicability of Va. Code § 11-15, which allows parties to recover amounts lost in gambling contracts within three months of the loss (thereby modifying the common law rule that for illegal contracts the court will *525 leave the parties where it…”
Mt. State Bit Serv., Inc. v. State, Dep't of Tax & Revenue, 617 S.E.2d 491 (W. Va. 2005).
· cites it 2× “Va.Code § 11-15 — 9(g). 8 As a non-severance tax paying entity, Taxpayer argues that it meets the “direct use” test based on the statutory definition, which defines direct use to include the “[cjausing [of] a direct physical, chemical or other change upon property undergoing .”
John Keener v. Matthew Irby, 865 S.E.2d 519 (W. Va. 2021).
“Va. Code § 11-15 -4a (eff. 2003). In order to prevent evasion, all sales are presumed to be taxable until proven otherwise.”
Antero Resources Corp. v. Dale W. Steager, 851 S.E.2d 527 (W. Va. 2020).
“Va. Code § 11-15 - 2(b)(4), “[d]irectly used or consumed … in the production of natural resources means used or consumed in those activities or operations which constitute an integral and essential part of the activities, as contrasted with and distinguished from those…”
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