There is a newer version of the West Virginia Code
2012 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 12. BUSINESS REGISTRATION TAX.
- §11-12-1. Short title.
- §11-12-2. Definitions.
- §11-12-3. Business registration certificate required; tax levied; exemption from registration; exemption from tax; penalty.
- §11-12-3a.
- §11-12-4. Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.
- §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 granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business.
- §11-12-5. Time for which registration certificate granted; power of Tax Commissioner to suspend, revoke or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business.
- §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.
- §11-12-6a.
- §11-12-6b.
- §11-12-7. Display of registration certificate; injunction; public information, reciprocal exchange of information.
- §11-12-8.
- §11-12-9. Penalties.
- §11-12-10. Collection of back taxes; notice of discontinuance of business.
- §11-12-11.
- §11-12-12.
- §11-12-13.
- §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.
- §11-12-20. 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.
- §11-12-28.
- §11-12-29.
- §11-12-30.
- §11-12-31.
- §11-12-32.
- §11-12-33.
- §11-12-34.
- §11-12-35.
- §11-12-36.
- §11-12-37.
- §11-12-38.
- §11-12-39.
- §11-12-40.
- §11-12-41.
- §11-12-42.
- §11-12-43.
- §11-12-44.
- §11-12-45.
- §11-12-46.
- §11-12-47.
- §11-12-48.
- §11-12-49.
- §11-12-50.
- §11-12-51.
- §11-12-52.
- §11-12-53.
- §11-12-54.
- §11-12-55.
- §11-12-56.
- §11-12-57.
- §11-12-58.
- §11-12-59.
- §11-12-60.
- §11-12-61.
- §11-12-62.
- §11-12-63.
- §11-12-64.
- §11-12-65.
- §11-12-66.
- §11-12-67.
- §11-12-68.
- §11-12-69.
- §11-12-70.
- §11-12-71.
- §11-12-72.
- §11-12-73.
- §11-12-74.
- §11-12-75. Tax on corporations holding more than ten thousand acres of land.
- §11-12-76.
- §11-12-77.
- §11-12-78.
- §11-12-79.
- §11-12-80.
- §11-12-80a.
- §11-12-81.
- §11-12-82.
- §11-12-83.
- §11-12-84.
- §11-12-85. Investigation of corporations' delinquencies.
- §11-12-86. Sparkler and novelty registration fee.
- §11-12-87.
- §11-12-88.
- §11-12-89.
- §11-12-90.
- §11-12-91.
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