There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
- §11-27-1. Legislative findings.
- §11-27-2. Short title; arrangement and classification.
- §11-27-3. Definitions.
- §11-27-4. Imposition of tax on ambulatory surgical centers.
- §11-27-5. Imposition of tax on providers of chiropractic services.
- §11-27-6. Imposition of tax on providers of dental services.
- §11-27-7. Imposition of tax on providers of emergency ambulance service.
- §11-27-8. Imposition of tax on providers of independent laboratory or X-ray services.
- §11-27-9. Imposition of tax on providers of inpatient hospital services.
- §11-27-10. Imposition of tax on providers of intermediate care facility services for individuals with an intellectual disability.
- §11-27-11. Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for individuals with an intellectual disability.
- §11-27-12. Imposition of tax on providers of nursing services.
- §11-27-13. Imposition of tax on providers of opticians' services.
- §11-27-14. Imposition of tax on providers of optometric services.
- §11-27-15. Imposition of tax on providers of outpatient hospital services.
- §11-27-16. Imposition of tax on providers of physicians' services.
- §11-27-17. Imposition of tax on providers of podiatry services.
- §11-27-18. Imposition of tax on providers of psychological services.
- §11-27-19. Imposition of tax on providers of therapists' services.
- §11-27-20. Double taxation prohibited.
- §11-27-21. Apportionment of gross receipts.
- §11-27-22. Accounting periods and methods of accounting.
- §11-27-23. Time for filing returns and other documents.
- §11-27-24. Payment of estimated tax.
- §11-27-25. Time for paying tax.
- §11-27-26. Place for filing returns and other documents.
- §11-27-27. Signing of returns and other documents.
- §11-27-28. Records.
- §11-27-29. General procedure and administration.
- §11-27-30. Exchange of information to facilitate compliance.
- §11-27-31. Crimes and penalties.
- §11-27-32. Dedication of tax.
- §11-27-33. Abrogation.
- §11-27-34. Severability.
- §11-27-35. Effective date.
- §11-27-36. Phase out and elimination of tax on services of individual practitioners.
- §11-27-37. Contingent increase in rates of certain health care provider taxes.
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