- §11-1-1 Office of Tax Commissioner continued and designated the State Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant tax c
- §11-1-1a Provision of legal services.
- §11-1-2 General duties and powers of commissioner; appraisers.
- §11-1-2a Refund of taxes erroneously collected.
- §11-1-3 Aiding board of public works, auditor and treasurer.
- §11-1-4 Biennial report of commissioner; fiscal officers to furnish information.
- §11-1-4a Powers of tax commissioner as to tax and revenue statistics.
- §11-1-5 Misconduct or negligence of officers.
- §11-1-6 Forms and instructions for assessors.
- §11-1-7 Assistance to commissioner by prosecuting attorney.
- §11-1-8 Termination.
- §11-10-1 Legislative findings.
- §11-10-10 Appeals.
- §11-10-10a Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court.
- §11-10-11 Collection of tax.
- §11-10-11a Administration of special district excise tax; commission authorized
- §11-10-11b Fund creation; authorization for expenditure.
- §11-10-12 Liens, release; subordination; foreclosure.
- §11-10-13 Levy and distraint.
- §11-10-13a Property exempt from levy.
- §11-10-13b Surrender of property subject to levy.
- §11-10-13c Sale of seized property.
- §11-10-13d Sale of perishable goods.
- §11-10-13e Redemption of property.
- §11-10-13f Certificate of sale; deed to real property.
- §11-10-13g Legal effect of certificate of sale of personal property and deed of real property.
- §11-10-13h Records of sale.
- §11-10-13i Expense of levy and sale.
- §11-10-13j Application of proceeds of levy.
- §11-10-13k Authority to release levy and return property.
- §11-10-14 Overpayments; credits; refunds and limitations.
- §11-10-14a Expiration of tax refund check-off programs.
- §11-10-14b Monetary remedies for overpayments due to unconstitutionality.
- §11-10-14c Repealed
- §11-10-14d Prompt payment of refunds of corporation net income taxes.
- §11-10-15 Limitations on assessment.
- §11-10-16 Limitations on collection.
- §11-10-17 Interest.
- §11-10-17a Determination of rate of interest.
- §11-10-18 Additions to tax.
- §11-10-18a Additions to tax for failure to pay estimated income or business franchise tax.
- §11-10-19 Penalties.
- §11-10-19a Failure to file correct information returns.
- §11-10-2 Short title; arrangement and classification.
- §11-10-20 Effective date; transition rules.
- §11-10-21 Severability.
- §11-10-22 Information returns and due date thereof.
- §11-10-23 Alternative dispute resolution of tax disputes.
- §11-10-24 Commissioner to review taxpayer problem resolution procedures; report to Legislature.
- §11-10-25 Taxpayer must show tax exemption applies; presumption.
- §11-10-3 Application of this article.
- §11-10-4 Definitions.
- §11-10-5 General power; regulations and forms.
- §11-10-5a Investigations.
- §11-10-5b Subpoena and subpoena duces tecum.
- §11-10-5c Returns by tax commissioner.
- §11-10-5d Confidentiality and disclosure of returns and return information.
- §11-10-5e Service of notice.
- §11-10-5f Timely filing and paying.
- §11-10-5g Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
- §11-10-5h Enforcement proceedings.
- §11-10-5i Enforcement powers.
- §11-10-5j Liability for taxes withheld or collected.
- §11-10-5k Fractional parts of a cent.
- §11-10-5l Payment of estimated tax.
- §11-10-5m Overpayment of installments.
- §11-10-5n Payment by commercially acceptable means.
- §11-10-5o Notice of fiduciary relationship.
- §11-10-5p Effective date of amendments.
- §11-10-5q Settlement agreements and compromises.
- §11-10-5r Technical assistance advisories.
- §11-10-5s Disclosure of certain taxpayer information.
- §11-10-5t Payment by electronic funds transfers.
- §11-10-5u Disclosure of persons making retail sales of tobacco products.
- §11-10-5v Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property.
- §11-10-5w Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen- a of this chapter to county
- §11-10-5x Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or
- §11-10-5y Disclosure of return information to Consolidated Public Retirement Board.
- §11-10-5z Electronic filing for certain persons.
- §11-10-6 Mathematical or clerical errors; collection of balance due on return without remittance.
- §11-10-7 Assessment.
- §11-10-7a Abatement.
- §11-10-7b Abatement of interest attributable to errors and by tax division.
- §11-10-7c Abatement of any penalty or addition to tax attributable to written advice by tax commissioner.
- §11-10-7d Combining assessments.
- §11-10-8 Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date.
- §11-10-9 Hearing procedure.
- §11-10-9a Small claims procedure; disputes involving $10,000 or less.
- §11-10A-1 Legislative finding; purpose.
- §11-10A-10 Hearing procedures.
- §11-10A-11 Small claims hearing.
- §11-10A-12 Powers of the office of tax appeals.
- §11-10A-13 Subpoenas; service; cost; fees; relief; disobedience; oath.
- §11-10A-14 Recording hearings; notice; record; transcripts; costs.
- §11-10A-15 Appearances before the office of tax appeals.
- §11-10A-16 Decisions and orders of the office of tax appeals; publication.
- §11-10A-17 Service of notice of final decisions and orders.
- §11-10A-18 Finality of decision by the office of tax appeals; amount due payable; prompt refunds.
- §11-10A-19 Judicial review of office of tax appeals decisions.
- §11-10A-2 Definitions.
- §11-10A-20 Rules required.
- §11-10A-21 Timely filing.
- §11-10A-22 Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
- §11-10A-23 Confidentiality.
- §11-10A-3 Office of tax appeals created.
- §11-10A-4 Principal office; place for hearings; county commission to provide facilities.
- §11-10A-5 Seal; authenticating records; judicial notice.
- §11-10A-6 Chief Administrative Law Judge; appointment, term andvacancy; qualifications; compensation; conflicts of interest prohibited; removal.
- §11-10A-8 Jurisdiction of Office of Tax Appeals.
- §11-10A-9 Appeal to Office of Tax Appeals; petition; answer.
- §11-10B-1 Legislative intent.
- §11-10B-2 Definitions.
- §11-10B-3 Development and administration of program,
- §11-10B-4 Duration and application of program.
- §11-10B-5 Waiver of penalties; criminal immunity; exceptions and limitations.
- §11-10B-6 Application for amnesty; requirements; deficiency assessment.
- §11-10B-7 Publicity efforts.
- §11-10B-8 Disposition of revenue collected.
- §11-10C-1 Legislative finding; short title and purpose.
- §11-10C-2 Authorization of benefits-funded automated tax administration system purchasing program; reports; expiration of authority.
- §11-10C-3 Benefits funding.
- §11-10C-4 Monthly determination of increased revenue attributable to automated tax administration system; monthly report; deposit of moneys; creation and operation of automated tax administration syst
- §11-10C-5 Transfer of funds; repeal of article.
- §11-10D-1 Short title.
- §11-10D-10 Disposition of revenue collected.
- §11-10D-11 Penalty on liabilities eligible for amnesty for which taxpayer did not apply for amnesty.
- §11-10D-12 Report to Legislature and governor.
- §11-10D-13 Suspension of inconsistent code provisions.
- §11-10D-2 Legislative intent and findings.
- §11-10D-3 Definitions.
- §11-10D-4 Development and administration of tax amnesty program, implementation of article
- §11-10D-5 Duration and application of program.
- §11-10D-6 Waiver of penalties; criminal immunity; exceptions and limitations.
- §11-10D-7 Application for amnesty; requirements; deficiency assessment.
- §11-10D-8 Publicity efforts.
- §11-10D-9 Examination of amnesty returns and taxpayer books and records.
- §11-10E-1 Short title.
- §11-10E-10 Suspension of inconsistent code provisions.
- §11-10E-2 Tax shelter voluntary compliance program.
- §11-10E-3 "Tax avoidance transaction" defined.
- §11-10E-4 Use of evidence of participation in the program.
- §11-10E-5 Reportable transactions.
- §11-10E-6 Failure to register tax shelter or maintain list.
- §11-10E-7 Promoting tax shelters.
- §11-10E-8 Registration of tax shelters.
- §11-10E-9 Investor lists.
- §11-11-1 Short title; arrangement and classification.
- §11-11-10 Amended returns.
- §11-11-11 Returns executed by tax commissioner.
- §11-11-12 Report of change in federal estate tax.
- §11-11-13 Payment of tax.
- §11-11-14 Extension of time for payment.
- §11-11-15 Interest.
- §11-11-16 Receipts for taxes.
- §11-11-17 Special lien for estate tax.
- §11-11-17a Discharge of nonresident decedent's real property in absence of ancillary administration.
- §11-11-18 Discharge of estate; notice of lien; limitation on lien; etc.
- §11-11-19 Final accounting delayed until liability for tax determined.
- §11-11-2 Definitions.
- §11-11-20 Liability of personal representatives; etc.
- §11-11-21 Duty of resident personal representative of nonresident decedent.
- §11-11-22 Duties and powers of corporate personal representatives of nonresident decedents.
- §11-11-23 Proof of payment of death taxes to state of domicile.
- §11-11-24 Domicile of decedent.
- §;11-11-26. Sale of real estate by personal representative to pay tax.
- §11-11-27 Prima facie liability for tax.
- §11-11-28 Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries.
- §11-11-29 Time for assessment of tax.
- §11-11-3 Imposition of tax.
- §11-11-30 Refund of excess tax due to overpayment of federal estate tax.
- §11-11-31 Agreements as to amount of tax due.
- §11-11-32 Repealed
- §11-11-33 Administration of article by tax commissioner.
- §11-11-34 Appointment of special appraisers.
- §11-11-35 Privacy of information.
- §11-11-36 Money penalty for failure to produce records.
- §11-11-37 Interpretation and construction.
- §11-11-38 Estates to which article applies; former law preserved.
- §11-11-39 Effectiveness of this article.
- §11-11-4 Tax on transfer of estate of residents; credit; property of residents defined.
- §11-11-40 General procedure and administration.
- §11-11-41 Criminal penalties.
- §11-11-42 Severability.
- §11-11-43 Effective date.
- §11-11-5 Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption.
- §11-11-6 Tax on transfer of estate of aliens.
- §11-11-7 Nonprobate inventory of estates; penalties.
- §11-11-8 Estate tax returns.
- §11-11-9 Extension of time for filing return.
- §11-11A-1 Procedure and authority.
- §11-11A-2 "State" defined.
- §11-11A-3 Interpretation of article.
- §11-11A-4 Title.
- §11-11A-5 Applicability.
- §11-11B-1 Arbitration authorized.
- §11-11B-10 Applicability.
- §11-11B-11 "State" defined.
- §11-11B-12 Interpretation of article.
- §11-11B-13 Title.
- §11-11B-14 Estates affected.
- §11-11B-2 Hearings.
- §11-11B-3 Powers of board.
- §11-11B-4 Determination of board.
- §11-11B-5 Majority vote; exception.
- §11-11B-6 Filing of board's determination.
- §11-11B-7 Additions to tax, penalties and interest.
- §11-11B-8 Compromise permitted.
- §11-11B-9 Compensation and expenses of board.
- §11-12-1 Short title.
- §11-12-10 Collection of back taxes; notice of discontinuance of business.
- §11-12-11 Repealed
- §11-12-12 Repealed
- §11-12-13 Repealed
- §11-12-14 Hearing; appeal.
- §11-12-15 Enforcement.
- §11-12-16 Disposition of money collected.
- §11-12-17 Severability of provisions.
- §11-12-18 General procedure and administration.
- §11-12-19 Contractors.
- §11-12-2 Definitions.
- §11-12-20 Registration of transient vendors.
- §11-12-21 Bond of transient vendors.
- §11-12-22 Notification to department.
- §11-12-23 Revocation of certificate of transient merchant.
- §11-12-24 Seizure of property of transient vendor.
- §11-12-25 Severability.
- §11-12-26 Interpretation of preceding sections.
- §11-12-27 Repealed
- §11-12-28 Repealed
- §11-12-29 Repealed
- §11-12-30 Repealed
- §11-12-31 Repealed
- §11-12-32 Repealed
- §11-12-33 Repealed
- §11-12-34 Repealed
- §11-12-35 Repealed
- §11-12-36 Repealed
- §11-12-37 Repealed
- §11-12-38 Repealed
- §11-12-39 Repealed
- §11-12-3a Repealed
- §11-12-4 Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.
- §11-12-40 Repealed
- §11-12-41 Repealed
- §11-12-42 Repealed
- §11-12-43 Repealed
- §11-12-44 Repealed
- §11-12-45 Repealed
- §11-12-46 Repealed
- §11-12-47 Repealed
- §11-12-48 Repealed
- §11-12-49 Repealed
- §11-12-4a Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties.
- §11-12-5 Time for which registration certificate granted; power of Tax Commissioner to suspend or cancel certificate; certificate to be permanent until cessation of business for which certificates are
- §11-12-50 Repealed
- §11-12-51 Repealed
- §11-12-52 Repealed
- §11-12-53 Repealed
- §11-12-54 Repealed
- §11-12-55 Repealed
- §11-12-56 Repealed
- §11-12-57 Repealed
- §11-12-58 Repealed
- §11-12-59 Repealed
- §11-12-5a Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal.
- §11-12-6 Business certificate a personal privilege not assignable; change of name, location, ownership, etc.
- §11-12-60 Repealed
- §11-12-61 Repealed
- §11-12-62 Repealed
- §11-12-63 Repealed
- §11-12-64 Repealed
- §11-12-65 Repealed
- §11-12-66 Repealed
- §11-12-67 Repealed
- §11-12-68 Repealed
- §11-12-69 Repealed
- §11-12-6a Repealed
- §11-12-6b Repealed
- §11-12-7 Display of registration certificate; injunction; public information, reciprocal exchange of information.
- §11-12-70 Repealed
- §11-12-71 Repealed
- §11-12-72 Repealed
- §11-12-73 Repealed
- §11-12-74 Repealed
- §11-12-75 Tax on corporations holding more than ten thousand acres of land.
- §11-12-76 Repealed
- §11-12-77 Repealed
- §11-12-78 Repealed
- §11-12-79 Repealed
- §11-12-8 Repealed
- §11-12-80 Repealed
- §11-12-80a Repealed
- §11-12-81 Repealed
- §11-12-82 Repealed
- §11-12-83 Repealed
- §11-12-84 Repealed
- §11-12-85 Investigation of corporations' delinquencies.
- §11-12-86 Sparkler and novelty registration fee.
- §11-12-87 Repealed
- §11-12-88 Repealed
- §11-12-89 Repealed
- §11-12-9 Penalties.
- §11-12-90 Repealed
- §11-12-91 Repealed
- §11-12A-1 Repealed
- §11-12A-10 Repealed
- §11-12A-11 Repealed
- §11-12A-12 Repealed
- §11-12A-13 Repealed
- §11-12A-14 Repealed
- §11-12A-15 Repealed
- §11-12A-16 Repealed
- §11-12A-17 Repealed
- §11-12A-18 Repealed
- §11-12A-19 Repealed
- §11-12A-2 Repealed
- §11-12A-20 Repealed
- §11-12A-21 Repealed
- §11-12A-22 Repealed
- §11-12A-23 Repealed
- §11-12A-24 Repeal of article and date thereof; short taxable years for taxpayers on calendar or fiscal year and cash or accrual accounting methods.
- §11-12A-25 Credit for consumers sales and service tax and use tax paid.
- §11-12A-3 Repealed
- §11-12A-4 Repealed
- §11-12A-5 Repealed
- §11-12A-6 Repealed
- §11-12A-7 Repealed
- §11-12A-8 Repealed
- §11-12A-9 Repealed
- §11-12B-1 Short title; arrangement and classification.
- §11-12B-10 Place for filing returns or other documents.
- §11-12B-11 Signing of returns and other documents.
- §11-12B-12 Bond of taxpayer may be required.
- §11-12B-13 Collection of tax; tax commissioner may require first purchaser to withhold tax of delinquent taxpayer.
- §11-12B-14 Records.
- §11-12B-15 General procedure and administration.
- §11-12B-16 Criminal penalties.
- §11-12B-17 Severability.
- §11-12B-18 Effective date; compliance.
- §11-12B-2 Definitions.
- §11-12B-3 Imposition of tax, credit.
- §11-12B-4 Accounting periods and methods of accounting.
- §11-12B-5 Annual return.
- §11-12B-6 Periodic installment payments of estimated tax.
- §11-12B-7 Time and place for paying tax shown on returns.
- §11-12B-8 Extension of time for filing return.
- §11-12B-9 Extension of time for paying tax.
- §11-12C-1 Definitions.
- §11-12C-10 Applicability of tax procedure and administration act and tax crimes and penalties act.
- §11-12C-11 Effective date.
- §11-12C-12 Severability.
- §11-12C-13 Repeal of article.
- §11-12C-2 Corporate license required; tax levied; exemption from tax; effective date.
- §11-12C-3 Payment and collection of tax; deposit of money; return required.
- §11-12C-4 Due date of return; payment of tax.
- §11-12C-5 Annual fee of secretary of state as attorney-in-fact.
- §11-12C-6 Notice to corporations taxable; tax as lien.
- §11-12C-7 Monthly report by secretary of state to tax commissioner as to corporations.
- §11-12C-8 Administrative and criminal penalties.
- §11-12C-9 Disposition of corporate license tax collected.
- §11-12D-1 Legislative findings and declaration of purpose.
- §11-12D-2 Establishment of office of business registration; centralized business registration records.
- §11-12D-3 Agency contact list; dispersal of data base information to agencies; agency contact with prospective businesses.
- §11-12D-4 Confidentiality of records of the centralized data base for new business registration.
- §11-12D-5 Staffing for office of business registration; costs of centralized records system; legislative intent.
- §11-12D-6 Limited effect of article; intent of Legislature.
- §11-13-1 Definitions.
- §11-13-10 Tax cumulative.
- §11-13-11 Repealed
- §11-13-12 Repealed
- §11-13-13 Receivership or insolvency proceedings.
- §11-13-14 Repealed
- §11-13-15 Repealed
- §11-13-16 Repealed
- §11-13-16a Repealed
- §11-13-17 Priority in distribution in receivership, etc.; personal liability of administrator.
- §11-13-18 Agents for collection of delinquent taxes.
- §11-13-19 Certificate to clerk of county court of assessment of taxes.
- §11-13-2 Imposition of privilege tax.
- §11-13-20 Repealed
- §11-13-21 Repealed
- §11-13-22 Repealed
- §11-13-23 Repealed
- §11-13-24 Repealed
- §11-13-25 Cities, towns or villages restricted from imposing additional tax.
- §11-13-26 Severability.
- §11-13-27 General procedure and administration.
- §11-13-28 Effective date; transition rules.
- §11-13-29 Tax commissioner to furnish comparative study reports to governor and Legislature, dates therefor.
- §11-13-2a Repealed
- §11-13-2b Repealed
- §11-13-2c Repealed
- §11-13-2d Public service or utility business.
- §11-13-2e Business of gas storage; effective date.
- §11-13-2f Manufacturing or producing synthetic fuel from coal; rate and measure of tax; definitions; dedication, deposit and distribution of tax; expenditure of distributions received by synthetic fue
- §11-13-2g Repealed
- §11-13-2h Repealed
- §11-13-2i Repealed
- §11-13-2j Repealed
- §11-13-2k Repealed
- §11-13-2l Repealed
- §11-13-2m Business of generating or producing electric power; exception; rates.
- §11-13-2n Business of generating or producing or selling electric power; exemptions; rates.
- §11-13-2o Business of generating or producing or selling electricity on and after the first day of June, one thousand nine hundred ninety-five; definitions; rate of tax; exemptions; effective date.
- §11-13-2p Credit against tax based on the taxable generating capacity of a generating unit utilizing a turbine powered primarily by wind.
- §11-13-3 Exemptions; annual exemption and periods thereof.
- §11-13-30 Tax credit for coal coking facilities; regulations.
- §11-13-31 Credit for consumers sales and service tax and use tax paid.
- §11-13-3a Deduction for contributions to an employee stock ownership plan by a manufacturer.
- §11-13-3b Definitions; reduction allowed in tax due; how computed.
- §11-13-3c Tax credit for business investment and jobs expansion.
- §11-13-3d Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects.
- §11-13-3e Tax credit for coal loading facilities; regulations.
- §11-13-3f Tax credit for reducing electric and natural gas utility rates for low-income residential customers; regulations.
- §11-13-3g Tax credit for increased generation of electricity from coal.
- §11-13-4 Computation of tax; payment.
- §11-13-5 Return and remittance by taxpayer.
- §11-13-6 Repealed
- §11-13-7 Repealed
- §11-13-8 Repealed
- §11-13-8a Repealed
- §11-13-9 Tax year.
- §11-13A-1 Short title; arrangement and classification.
- §11-13A-10 Paying tax; annual tax credit.
- §11-13A-10a Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.
- §11-13A-11 Extension of time for filing returns.
- §11-13A-12 Extension of time for paying tax.
- §11-13A-13 Place for filing returns or other documents.
- §11-13A-14 Time and place for paying tax shown on returns.
- §11-13A-15 Signing of returns and other documents.
- §11-13A-16 Bond of taxpayer may be required.
- §11-13A-16a Nonresident person severing West Virginia timberowned by the person at time of severance requiredto notify tax commissioner prior to severance andprepay severance tax or post bond.
- §11-13A-17 Collection of tax; agreement for processor to pay tax due from severor.
- §11-13A-18 Records.
- §11-13A-19 General procedure and administration.
- §11-13A-2 Definitions.
- §11-13A-20 Crimes and penalties.
- §11-13A-20a Dedication of tax.
- §11-13A-21 Severability.
- §11-13A-25 Effective date.
- §11-13A-3 Imposition of tax or privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by u
- §11-13A-3a Imposition of tax on privilege of severing natural gas or oil; Tax Commissioner to develop a uniform reporting form.
- §11-13A-3b Imposition of tax on privilege of severing timber.
- §11-13A-3c Imposition of tax on privilege of severing other natural resources.
- §11-13A-3d Imposition of tax on privilege of severing coalbed methane.
- §11-13A-3e Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal.
- §11-13A-4 Treatment processes as production.
- §11-13A-5 Oil and gas operating unit.
- §11-13A-5a Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities;distribution of major portion of such dedicated tax to oil and gas producing countie
- §11-13A-6 Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional
- §11-13A-7 Accounting periods and methods of accounting.
- §11-13A-8 Time for filing annual returns and other documents.
- §11-13A-9 Periodic installment payments of taxes imposed bysections three-a, three-b and three-c of thisarticle; exceptions.
- §11-13A-9a Periodic installment payments of tax imposed by section three of this article.
- §11-13B-1 Short title; arrangement and classification.
- §11-13B-10 Time and place for paying tax shown on returns.
- §11-13B-10a Tax credit for business investment and jobs expansion; credit for eligible research and development projects; credit for coal-loading facilities; credit for reducing telephone rates for
- §11-13B-11 Signing of returns and other documents.
- §11-13B-12 Records.
- §11-13B-13 Information return and due date thereof; penalty for failure to file, waiver thereof; short taxable year provisions.
- §11-13B-14 Preservation of rights and the liabilities of taxpayers.
- §11-13B-15 General procedure and administration.
- §11-13B-16 Criminal penalties.
- §11-13B-17 Severability.
- §11-13B-18 Credit for consumers sales and service tax and use tax paid.
- §11-13B-2 Definitions.
- §11-13B-3 Tax imposed on telecommunications businesses; effective date.
- §11-13B-4 Accounting periods and methods of accounting.
- §11-13B-5 Annual return.
- §11-13B-6 Periodic installment payments of tax.
- §11-13B-7 Extension of time for filing returns.
- §11-13B-8 Extension of time for paying tax.
- §11-13B-9 Place for filing returns or other documents.
- §11-13C-1 Short title.
- §11-13C-10 Identification of investment credit property.
- §11-13C-11 Failure to keep records of investment credit property.
- §11-13C-12 Interpretation and construction.
- §11-13C-13 Severability.
- §11-13C-14 Restrictions and limitations on credits allowed by this article.
- §11-13C-15 Continuing suspension of new credit entitlements, exceptions, effective date.
- §11-13C-16 Termination of credit; effective date.
- §11-13C-2 Legislative finding and purpose.
- §11-13C-3 Definitions.
- §11-13C-4 Amount of credit allowed.
- §11-13C-4a Credit allowed for locating corporate headquarters in this state.
- §11-13C-4b Credit allowable for certified projects.
- §11-13C-5 Application of annual credit allowance.
- §11-13C-6 Qualified investment.
- §11-13C-7 New jobs percentage.
- §11-13C-7a Small business credit.
- §11-13C-8 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13C-8a Recapture of credit; recapture tax imposed.
- §11-13C-9 Transfer of qualified investment to successors.
- §11-13D-1 Legislative findings and purpose.
- §11-13D-10 Termination of credit, exception for electricity producers, preservation of entitlements.
- §11-13D-2 Definitions.
- §11-13D-3 Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects.
- §11-13D-3a Application of credit after June 30, 1987.
- §11-13D-3b Application of credit after June 30, 1989.
- §11-13D-3c Amount of credit allowed and application of credit for qualified investment in a management information services facility.
- §11-13D-3d Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic speci
- §11-13D-3e Application of credit after June 30, 1993.
- §11-13D-3f Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility.
- §11-13D-4 Eligible investment for industrial expansion or revitalization.
- §11-13D-5 Eligible investment for research and development.
- §11-13D-5a Eligible investment for qualified housing development project.
- §11-13D-5b Qualified investment for a management information services facility.
- §11-13D-6 Forfeiture of unused tax credits, redetermination of credit required.
- §11-13D-7 Transfer of eligible investment to successors.
- §11-13D-8 Prior industrial expansion credit preserved.
- §11-13D-9 Severability.
- §11-13E-1 Legislative finding and purpose.
- §11-13E-2 Definitions.
- §11-13E-3 Amount of credit allowed for coal loading facilities.
- §11-13E-3a Application of credit after June 30, 1987.
- §11-13E-3b Application of credit after June 30, 1993.
- §11-13E-4 Eligible investment.
- §11-13E-5 Forfeiture of unused tax credits; redetermination of credit required.
- §11-13E-6 Transfer of eligible investment to successors.
- §11-13E-7 Severability.
- §11-13F-1 Legislative purpose.
- §11-13F-2 Definitions.
- §11-13F-3 Amount of credit.
- §11-13F-4 When credit may be taken.
- §11-13F-5 Application of credit.
- §11-13G-1 Legislative purpose.
- §11-13G-2 Definitions.
- §11-13G-3 Amount of credit.
- §11-13G-4 When credit may be taken.
- §11-13G-5 Application of credit.
- §11-13J-1 Short title.
- §11-13J-10 Public information relating to tax credit.
- §11-13J-11 Audits and examinations; information sharing.
- §11-13J-12 Program evaluation; expiration of credit; preservation of entitlement.
- §11-13J-2 Legislative finding and purpose.
- §11-13J-3 Definitions.
- §11-13J-4 Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia development office.
- §11-13J-4a Repealed
- §11-13J-5 Amount of credit allowed.
- §11-13J-6 Application of annual credit allowance.
- §11-13J-7 Assertion of the tax credit against tax.
- §11-13J-8 Total maximum aggregate tax credit amount.
- §11-13J-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13K-2 Definitions.
- §11-13K-3 Amount of credit.
- §11-13L-1 Short title.
- §11-13L-2 Definitions.
- §11-13L-3 Eligibility for tax credits; creation of the credit.
- §11-13L-4 Amount of credit allowed.
- §11-13L-5 Application of annual credit allowance.
- §11-13L-6 Annual computation of the number of jobs held by qualified employees
- §11-13L-7 Availability of credit to successors.
- §11-13L-8 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13L-9 Effective date.
- §11-13M-1 Legislative purpose.
- §11-13M-10 Administrative rules.
- §11-13M-11 Construction of article.
- §11-13M-12 Effective date.
- §11-13M-2 Definitions.
- §11-13M-3 Eligibility for tax credits; creation of the credit.
- §11-13M-4 Amount of credit allowed; expiration of the credit.
- §11-13M-5 Application of annual credit allowance.
- §11-13M-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13M-7 Annual computation of the number of new jobs held by full-time employees.
- §11-13M-8 Availability of credit to successors.
- §11-13M-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13N-1 Legislative purpose.
- §11-13N-10 Administrative rules.
- §11-13N-11 Construction of article.
- §11-13N-12 Effective date.
- §11-13N-2 Definitions.
- §11-13N-3 Eligibility for tax credits; creation of the credit.
- §11-13N-4 Amount of credit allowed; expiration of the credit.
- §11-13N-5 Application of annual credit allowance.
- §11-13N-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13N-7 Annual computation of the number of new jobs held by full-time employees.
- §11-13N-8 Availability of credit to successors.
- §11-13N-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13O-1 Legislative purpose.
- §11-13O-10 Administrative rules.
- §11-13O-11 Construction of article.
- §11-13O-12 Effective date.
- §11-13O-2 Definitions.
- §11-13O-3 Eligibility for tax credits; creation of the credit.
- §11-13O-4 Amount of credit allowed; expiration of the credit.
- §11-13O-5 Application of annual credit allowance.
- §11-13O-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13O-7 Annual computation of the number of new jobs held by full-time employees.
- §11-13O-8 Availability of credit to successors.
- §11-13O-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13P-1 Legislative finding and purpose.
- §11-13P-10 Effective date.
- §11-13P-11 Termination of tax credit.
- §11-13P-2 Definitions.
- §11-13P-3 Eligibility for tax credits; creation of the credit.
- §11-13P-4 Amount of credit allowed.
- §11-13P-5 Excess credit forfeited.
- §11-13P-6 Application of credit; schedules; estimated taxes.
- §11-13P-7 Computation and application of credit.
- §11-13P-8 Legislative rules.
- §11-13P-9 Construction of article; burden of proof.
- §11-13Q-1 Short title.
- §11-13Q-10 Credit for small business.
- §11-13Q-10a Credit allowed for specified high technology manufacturers.
- §11-13Q-11 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13Q-12 Recapture of credit; recapture tax imposed.
- §11-13Q-13 Transfer of qualified investment to successors.
- §11-13Q-14 Identification of investment credit property.
- §11-13Q-15 Failure to keep records of investment credit property.
- §11-13Q-16 Interpretation and construction.
- §11-13Q-17 Severability.
- §11-13Q-18 Burden of proof; application required; failure to make timely application.
- §11-13Q-19 Business eligible for credit entitlements
- §11-13Q-2 Legislative finding and purpose.
- §11-13Q-20 Tax credit review and accountability.
- §11-13Q-21 Effective date; election; notice of claim or election under transition rules.
- §11-13Q-22 Credit available for taxpayers which do not satisfy the new jobs percentage requirement.
- §11-13Q-3 Definitions.
- §11-13Q-4 Amount of credit allowed.
- §11-13Q-5 Credit allowed for locating corporate headquarters in this state.
- §11-13Q-6 Credit allowable for certified projects.
- §11-13Q-7 Application of annual credit allowance.
- §11-13Q-8 Qualified investment.
- §11-13Q-9 New jobs percentage.
- §11-13R-1 Short title.
- §11-13R-10 Failure to keep records of qualified research and development credit property.
- §11-13R-11 Tax credit review and accountability.
- §11-13R-12 Effective date.
- §11-13R-2 Legislative finding and purpose.
- §11-13R-3 Definitions.
- §11-13R-4 Annual combined qualified research and development expenditure, qualified research and development expenses.
- §11-13R-5 Amount of credit allowed.
- §11-13R-6 Application of credit.
- §11-13R-7 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13R-8 Transfer of qualified research and development investment to successors.
- §11-13R-9 Identification of investment credit property.
- §11-13S-1 Short title.
- §11-13S-10 Tax credit review and accountability.
- §11-13S-2 Legislative findings and purpose.
- §11-13S-3 Definitions.
- §11-13S-4 Amount of credit allowed for manufacturing investment.
- §11-13S-5 Qualified manufacturing investment.
- §11-13S-6 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13S-7 Transfer of property purchased for manufacturing investment to successors.
- §11-13S-8 Identification of investment credit property.
- §11-13S-9 Failure to keep records of property purchased for manufacturing investment.
- §11-13T-1 Legislative finding and purpose.
- §11-13T-2 Definitions.
- §11-13T-3 Eligibility for tax credits; creation of the credit.
- §11-13T-4 Amount of credit allowed.
- §11-13T-5 Unused credit; carryforward; credit forfeiture.
- §11-13T-6 Application of credit against health care provider tax; schedules; estimated taxes.
- §11-13T-7 Computation and application of credit.
- §11-13T-8 Legislative rules.
- §11-13T-9 Burden of proof.
- §11-13U-1 Short title.
- §11-13U-10 Effective date; expiration of credit.
- §11-13U-2 Legislative finding and purpose.
- §11-13U-3 Definitions.
- §11-13U-4 High-growth business investment tax credit.
- §11-13U-5 Restrictions on investment.
- §11-13U-6 Penalty.
- §11-13U-7 Disclosure of tax credits.
- §11-13U-8 Tax credit review and accountability.
- §11-13U-9 Rules.
- §11-13V-1 Short title.
- §11-13V-10 Place for filing returns or other documents.
- §11-13V-11 Time and place for paying tax shown on returns.
- §11-13V-12 Signing of returns and other documents.
- §11-13V-13 Bond of taxpayer may be required.
- §11-13V-14 Collection of tax; agreement for processor to pay tax due from severor.
- §11-13V-15 Records.
- §11-13V-16 General procedure and administration.
- §11-13V-17 Crimes and penalties.
- §11-13V-2 Legislative intent and findings.
- §11-13V-3 Definitions.
- §11-13V-4 Imposition of tax.
- §11-13V-4a Coalbed methane.
- §11-13V-5 Accounting periods and methods of accounting.
- §11-13V-6 Time for filing annual returns and other documents.
- §11-13V-7 Periodic installment payments of taxes imposed by this article; exceptions.
- §11-13V-8 Extension of time for filing returns.
- §11-13V-9 Extension of time for paying tax.
- §11-13W-1 Tax credits for apprenticeship training in construction trades.
- §11-13X-1 Short title.
- §11-13X-10 Burden of proof.
- §11-13X-11 Tax credit review and accountability.
- §11-13X-12 Economic development.
- §11-13X-13 Effective date.
- §11-13X-2 Legislative findings and purpose.
- §11-13X-3 Definitions.
- §11-13X-4 Creation of the tax credit.
- §11-13X-5 Amount of credit allowed; limitation of the credits.
- §11-13X-6 Requirements for credit.
- §11-13X-7 Application of credit to state taxes.
- §11-13X-8 Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit.
- §11-13X-9 Legislative rules.
- §11-13Y-1 Short title.
- §11-13Y-2 Definitions.
- §11-13Y-3 Eligibility for tax credits; creation of the credit.
- §11-13Y-4 Amount of credit allowed.
- §11-13Y-5 Application of annual credit allowance.
- §11-13Y-6 Availability of credit to successors.
- §11-13Y-7 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13Y-8 Report on credit.
- §11-13Y-9 Effective date.
- §11-13Z-1 Amount of credit.
- §11-13Z-2 Restrictions.
- §11-13Z-3 Carryover credit allowed; Tax Commissioner to promulgate rules.
- §11-14-1 Short title; arrangement of sections or portions of article.
- §11-14-10 Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
- §11-14-11 Refund of tax because of certain nonhighway uses; statute of limitations and effective date.
- §11-14-11a Repealed
- §11-14-12 Partial refund of tax on tax-paid gallonage consumed in buses.
- §11-14-13 Surety bonds required; release of surety; new bond.
- §11-14-14 Enforcement powers.
- §11-14-15 Disposition of tax collected.
- §11-14-16 Repealed
- §11-14-17 No dyed fuel on highways.
- §11-14-17a Spot check inspections.
- §11-14-18 Penalty for refusal to permit inspection.
- §11-14-19 Penalty for failure to file required return when no tax due.
- §11-14-2 Definitions.
- §11-14-20 Repealed
- §11-14-21 Repealed
- §11-14-22 Repealed
- §11-14-23 Repealed
- §11-14-24 Repealed
- §11-14-25 Receivership or insolvency proceeding.
- §11-14-26 Repealed
- §11-14-27 Repealed
- §11-14-28 Repealed
- §11-14-29 Severability.
- §11-14-3 Imposition of tax.
- §11-14-30 General procedure and administration.
- §11-14-31 Repeal of article.
- §11-14-3a Applicability of rate increase to gasoline or special fuel on hand or in inventory.
- §11-14-4 Computation of tax.
- §11-14-5 Repealed
- §11-14-5a Exemption for bulk sales to interstate motor carriers.
- §11-14-5b Exemptions for sales made through special devices.
- §11-14-6 Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state.
- §11-14-7 Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses.
- §11-14-8 Tax due.
- §11-14A-1 Short title; arrangement of sections or portions of article.
- §11-14A-10 Repealed
- §11-14A-11 Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds.
- §11-14A-12 Enforcement powers.
- §11-14A-13 Disposition of tax collected.
- §11-14A-14 Repealed
- §11-14A-15 Repealed
- §11-14A-16 Civil penalty for failure to file required return when no tax due.
- §11-14A-17 Repealed
- §11-14A-18 Repealed
- §11-14A-19 Repealed
- §11-14A-2 Definitions.
- §11-14A-20 Repealed
- §11-14A-21 Repealed
- §11-14A-22 Repealed
- §11-14A-23 Repealed
- §11-14A-24 Repealed
- §11-14A-25 Repealed
- §11-14A-26 Severability.
- §11-14A-27 General procedure and administration.
- §11-14A-28 Effective date.
- §11-14A-3 Imposition of tax; amount; tax in addition to all other taxes.
- §11-14A-3a Leased motor carriers, household goods carriers, and independent contractors.
- §11-14A-4 Computation of tax.
- §11-14A-5 Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses.
- §11-14A-6 Payment of tax.
- §11-14A-7 Identification markers; fees; civil penalties; criminal penalties.
- §11-14A-8 Exemptions.
- §11-14A-9 Credits against tax.
- §11-14B-1 Purpose.
- §11-14B-10 Audits.
- §11-14B-11 Disposition of moneys; international fuel tax agreement clearing fund.
- §11-14B-12 Regulations.
- §11-14B-13 Legal remedies.
- §11-14B-14 General procedure and administration.
- §11-14B-15 Criminal penalties.
- §11-14B-16 Reimbursement of expenses of tax commissioner.
- §11-14B-17 Severability.
- §11-14B-2 Definitions.
- §11-14B-3 Registration of motor carriers.
- §11-14B-4 Cooperative agreements between states authorized.
- §11-14B-5 Scope of agreement.
- §11-14B-6 Effect of international fuel tax agreement on the administration or application of motor fuel use taxes imposed by this state.
- §11-14B-7 Effective date of international fuel tax agreement or amendment.
- §11-14B-8 Copy of agreement to be maintained by tax commissioner.
- §11-14B-9 Exchange of information.
- §11-14C-11 License application procedure.
- §11-14C-12 Permissive supplier requirements on out-of-state removals.
- §11-14C-13 Bond requirements.
- §11-14C-14 Grounds for denial of license.
- §11-14C-15 Issuance of license.
- §11-14C-16 Notice of discontinuance, sale or transfer of business.
- §11-14C-17 License cancellation.
- §11-14C-18 Records and lists of license applicants and licensees.
- §11-14C-2 Definitions.
- §11-14C-20 Remittance of tax to supplier or permissive supplier.
- §11-14C-21 Notice of cancellation or reissuance of licenses; effect of notice.
- §11-14C-22 Information required on return filed by supplier or permissive supplier.
- §11-14C-23 Deductions and discounts allowed a supplier and a permissive supplier when filing a return.
- §11-14C-24 Duties of supplier or permissive supplier as trustee.
- §11-14C-25 Returns and discounts of importers.
- §11-14C-26 Informational returns of terminal operators.
- §11-14C-27 Informational returns of motor fuel transporters.
- §11-14C-28 Exports.
- §11-14C-29 Identifying information required on return.
- §11-14C-3 Rules; forms.
- §11-14C-30 Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
- §11-14C-31 Claiming refunds.
- §11-14C-32 Payment of refund.
- §11-14C-34 Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transport truck; civil penalty.
- §11-14C-35 Import confirmation number; civil penalty.
- §11-14C-36 Improper sale or use of untaxed motor fuel; civil penalty.
- §11-14C-37 Refusal to allow inspection or taking of fuel sample; civil penalty.
- §11-14C-38 Engaging in business without a license; civil penalty.
- §11-14C-39 Preventing a person from obtaining a license; civil penalty.
- §11-14C-4 Exchange of information; criminal penalty for unauthorized disclosure.
- §11-14C-40 Filing a false return; failure to file return; civil penalty.
- §11-14C-41 Willful commission of prohibited acts; criminal penalties.
- §11-14C-42 Unlawful importing, transportation, delivery, storage or sale of motor fuel; sale to enforce assessment.
- §11-14C-43 Record-keeping requirements.
- §11-14C-44 Inspection of records.
- §11-14C-45 Authority to inspect.
- §11-14C-46 Marking requirements for dyed diesel fuel storage facilities.
- §11-14C-47 Disposition of tax collected; dedicated receipts; reports.
- §11-14C-48 Motor Fuel Excise Tax Shortfall State Road Fund support payment.
- §11-14C-5 Taxes levied; rate.
- §11-14C-6 Point of imposition of motor fuels tax.
- §11-14C-7 Tax on unaccounted-for motor fuel losses; liability.
- §11-14C-8 Backup tax; liability.
- §11-14C-9 Exemptions from tax; claiming refunds of tax.
- §11-15-1 General consumers sales and service tax imposed.
- §11-15-10 Tax paid by ultimate consumer.
- §11-15-11 Exemption for certain organizations.
- §11-15-12 Agreements by competing taxpayers.
- §11-15-13 Collection of tax when sale on credit
- §11-15-14 When separate records of sales required
- §11-15-15 Sales to affiliated companies or persons.
- §11-15-16 Tax return and payment; exception; requiring a combined return.
- §11-15-17 Liability of officers of corporation, etc.
- §11-15-18 Tax on gasoline and special fuel; section repealed January 1, 2004.
- §11-15-18a Receivership; bankruptcy; priority of tax.
- §11-15-18b Tax on motor fuel effective January 1, 2004.
- §11-15-19 Other times for filing returns.
- §11-15-1a Legislative findings
- §11-15-2 Definitions.
- §11-15-20 Quarterly and annual returns.
- §11-15-21 Annual return; extension of time.
- §11-15-22 Consolidated returns.
- §11-15-23 Keeping and preserving of records.
- §11-15-24a Repealed
- §11-15-24b Repealed
- §11-15-24c Repealed
- §11-15-24d Repealed
- §11-15-24e Repealed
- §11-15-24f Repealed
- §11-15-25 Records of nonresidents doing business in state.
- §11-15-26 Records of tax commissioner; preservation of returns.
- §11-15-27a Repealed
- §11-15-3 Amount of tax; allocation of tax and transfers
- §11-15-30 Proceeds of tax; appropriation of certain revenues.
- §11-15-30a Repealed
- §11-15-31 Construction and severability
- §11-15-32 General procedure and administration.
- §11-15-33 Effective date
- §11-15-34 Tourism development project tax credit.
- §11-15-3a Rate of tax on food and food ingredients intended for human consumption; reductions of tax beginning January 1, 2006, July 1, 2007, and July 1, 2008.
- §11-15-3b Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.
- §11-15-3c Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of
- §11-15-4 Purchaser to pay; accounting by vendor
- §11-15-4a Failure to collect tax; liability of vendor
- §11-15-4b Liability of purchaser; assessment and collection
- §11-15-4c Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund.
- §11-15-5 Total amount collected is to be remitted
- §11-15-5a Repealed
- §11-15-6 Vendor must show sale or service exempt; presumption.
- §11-15-7 Tax on gross proceeds of sales or value of manufactured, etc., products.
- §11-15-7a Tax on the manufacture, sale and installation ofmodular dwellings.
- §11-15-8 Furnishing of services included; exceptions
- §11-15-8a Contractors.
- §11-15-8b Nonresident contractor--registration, bond, etc.
- §11-15-8c Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities.
- §11-15-8d Limitations on right to assert exemptions.
- §11-15-9 Exemptions.
- §11-15-9a Exemptions; exceptions for sales of liquors and wines to private clubs.
- §11-15-9b Exemption for purchases of tangible personal property and services for direct use in research and development.
- §11-15-9c Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants.
- §11-15-9d Direct pay permits.
- §11-15-9e Apportionment of purchase price; existing contracts protected.
- §11-15-9f Exemption for sales and services subject to special district excise tax
- §11-15-9g Exemption for clothing, footwear and school supplies for limited period in the year two thousand four.
- §11-15-9h Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardwa
- §11-15-9i Exempt drugs, durable medical goods, mobility enhancing equipment and prosthetic devices.
- §11-15-9j Direct pay permits for health care providers.
- §11-15-9k Annual exemption for purchases of energy efficient products.
- §11-15-9l Exemption for Sales of clothing and clothing accessories by tax-exempt organizations.
- §11-15-9m Discretionary designation of per se exemptions.
- §11-15A-1 Definitions
- §11-15A-10 Payment to tax commissioner
- §11-15A-10a Credit for sales tax liability paid to another state
- §11-15A-11 Liability of user
- §11-15A-12 Bond to secure payment.
- §11-15A-13 Tax on gasoline and special fuel; section repealed January 1, 2004.
- §11-15A-13a Tax on motor fuel effective January 1, 2004.
- §11-15A-14 Repealed
- §11-15A-15 Repealed
- §11-15A-16 Repealed
- §11-15A-17 Repealed
- §11-15A-18 Seller must show sale not at retail; presumption.
- §11-15A-19 Repealed
- §11-15A-1a Legislative findings
- §11-15A-2 Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers
- §11-15A-20 Repealed
- §11-15A-21 Books; examination
- §11-15A-22 Canceling or revoking permits
- §11-15A-23 Tax imposed is in addition to all other taxes and charges.
- §11-15A-24 Repealed
- §11-15A-25 Repealed
- §11-15A-26 Repealed
- §11-15A-27 Construction; partial unconstitutionality
- §11-15A-28 General procedure and administration.
- §11-15A-29 Effective date
- §11-15A-2a Tax on value of property used or consumed in this state.
- §11-15A-2b Tax on the manufacture, sale and installation of modular dwellings.
- §11-15A-3 Exemptions
- §11-15A-3a Moving residence or business into state
- §11-15A-3d Direct pay permits.
- §11-15A-4 Evidence of use
- §11-15A-5 How collected
- §11-15A-6 Collection by retailer
- §11-15A-6a Collection by certain other retailers.
- §11-15A-7 Foreign retailers
- §11-15A-8 Absorbing tax; criminal penalty
- §11-15A-9 Tax as debt
- §11-15B-1 Title
- §11-15B-10 Seller and third-party liability.
- §11-15B-13 Amnesty for registration.
- §11-15B-14a Application of general sourcing rules and exclusion from the rules.
- §11-15B-16 Repealed
- §11-15B-17 Direct mail sourcing.
- §11-15B-18 Relief from certain liability for purchasers.
- §11-15B-2 Definitions.
- §11-15B-21 Notice for state tax changes.
- §11-15B-22 Effective date of rate changes for certain services.
- §11-15B-23 Enactment of exemptions.
- §11-15B-24 Administration of exemptions.
- §11-15B-28 Confidentiality and privacy protections under Model I.
- §11-15B-29 Customer refund procedure.
- §11-15B-2a Streamlined Sales and Use Tax Agreement defined.
- §11-15B-3 Legislative findings
- §11-15B-31 Conflict; partial unconstitutionality
- §11-15B-33 State administration of local sales and use taxes.
- §11-15B-34 State and local sales and use tax bases.
- §11-15B-35 Local rate and boundary changes.
- §11-15B-36 Relief from certain liability for state and local taxes.
- §11-15B-37 State review and approval of certified automated system software and certain liability relief.
- §11-15B-4 Authority to participate in multistate negotiations.
- §11-15B-4a Representatives to governing board of streamlined sales and use tax agreement.
- §11-15B-5 Authority to enter agreement
- §11-15B-6 Relationship to state law.
- §11-15B-7 Agreement requirements.
- §11-15B-8 Cooperating sovereigns.
- §11-15B-9 Limited binding and beneficial effect.
- §11-16-1 Short title.
- §11-16-10 Brewer's license for foreign corporation; application; bond; contents of application; limitations; annual license fee; renewal; suspension; license fee for sales representatives.
- §11-16-11 Special license for festivals and fairs; license fee and application; license subject to provisions of article; exceptions.
- §11-16-12 Bond of brewer, distributor, brewpub and Class A retail dealer; action on bond of retail dealer upon revocation of license; duty of prosecuting attorney.
- §11-16-13 Barrel tax on nonintoxicating beer.
- §11-16-14 Collection of unpaid license tax.
- §11-16-15 Records of brewer, manufacturer or distributor or operator of a brewpub; collection of unpaid tax and penalty.
- §11-16-15b Repealed
- §11-16-16 Restrictions on nonresident brewers, manufacturers and distributors.
- §11-16-17 Container labeling.
- §11-16-18 Unlawful acts of licensees; criminal penalties.
- §11-16-19 Unlawful acts of persons; criminal penalties.
- §11-16-2 Declaration of legislative findings, policy and intent; construction.
- §11-16-20 Unlawful acts of brewers or manufacturers; criminal penalties.
- §11-16-21 Requirements as to franchise agreements between brewers and distributors; transfer of franchise by distributor; notice thereof to brewer; arbitration of disputes as to such transfer; violati
- §11-16-22 Powers of the commissioner; rules, or orders.
- §11-16-23 Revocation or suspension of license; monetary penalty; hearing assessment of costs; establishment of enforcement fund.
- §11-16-24 Hearing on sanctioning of license; notice; review of action of commissioner; clerk of court to furnish commissioner copy of order or judgment of conviction of licensee; assessment of costs.
- §11-16-25 Reissuance of license after revocation.
- §11-16-26 Municipal license tax.
- §11-16-27 Revenue collected and paid to state treasurer; expense of administration.
- §11-16-28 Expiration date of existing licenses; when
- §11-16-29 Severability.
- §11-16-3 Definitions.
- §11-16-4 Responsibility of alcohol beverage control commissioner; administrators, employees and agents; administration and enforcement expenses.
- §11-16-5 State license required; alcoholic content of beer manufactured for sale without state.
- §11-16-6 License in one capacity only; no connection between different licensees; when brewer may act as distributor; credit and rebates proscribed; brewpub.
- §11-16-6a Repealed
- §11-16-7 License not transferable; change of location.
- §11-16-8 Form of application for license; fee and bond; refusal of license.
- §11-16-9 Amount of license tax; Class A and Class B retail dealers; purchase and sale of nonintoxicating beer permitted; distributors; brewers; brewpubs.
- §11-17-1 Short title.
- §11-17-10 Refunds.
- §11-17-11 Surety bonds required; release of surety; new bond.