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2025 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. Repealed. Acts, 1970 Reg. sess., Ch. 73
- §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, 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. Repealed. Acts, 1970 Reg. sess., Ch. 73
- §11-12-6b. Repealed. Acts, 1967 Reg. sess., Ch. 185
- §11-12-7. Display of Registration Certificate; Injunction; Public Information, Reciprocal Exchange of Information
- §11-12-8. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-12-9. Penalties
- §11-12-10. Collection of Back Taxes; Notice of Discontinuance of Business
- §11-12-11. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-12-12. Repealed. Acts, 1984 Reg. sess., Ch. 170
- §11-12-13. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §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. Repealed. Acts, 1970 Reg. sess., Ch. 73
- §11-12-28. Repealed. Acts, 1970 Reg. sess., Ch. 73
- §11-12-29. Repealed. Acts, 1970 Reg. sess., Ch. 73
- §11-12-30. Repealed. Acts, 1970 Reg. sess., Ch. 73
- §11-12-31. Repealed. Acts, 1970 Reg. sess., Ch. 73
- §11-12-32. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-33. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-34. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-35. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-36. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-37. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-38. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-39. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-40. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-41. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-42. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-43. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-44. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-45. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-46. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-47. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-48. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-49. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-50. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-51. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-52. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-53. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-54. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-55. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-56. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-57. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-58. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-59. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-60. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-61. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-62. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-63. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-64. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-65. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-66. Repealed. Acts, 1957 Reg. sess., Ch. 160
- §11-12-67. Reserved for Future Use
- §11-12-68. Reserved for Future Use
- §11-12-69. Reserved for Future Use
- §11-12-70. Reserved for Future Use
- §11-12-71. Reserved for Future Use
- §11-12-72. Reserved for Future Use
- §11-12-73. Reserved for Future Use
- §11-12-74. Reserved for Future Use
- §11-12-75. Tax on Corporations Holding More Than Ten Thousand Acres of Land
- §11-12-76. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-77. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-78. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-79. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-80. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-80a. Repealed. Acts, 1963 Reg. sess., Ch. 180
- §11-12-81. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-82. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-83. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-84. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-85. Investigation of Corporations' Delinquencies
- §11-12-86. Sparkler and Novelty Registration Fee
- §11-12-87. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-88. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-89. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-90. Repealed. Acts, 1992 Reg. sess., Ch. 205
- §11-12-91. Repealed. Acts, 1992 Reg. sess., Ch. 205
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