West Virginia Code
Article 12. Business Registration Tax
§11-12-26. Interpretation of Preceding Sections

None of the provisions of the preceding sections in this article shall affect any of the sections of this article dealing with the corporation land holding tax or the corporation license tax; and none of the sections of this article dealing with such taxes shall affect any of the sections of this article dealing with the business registration tax.

Structure West Virginia Code

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

§11-12-4. 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 Can...

§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.

§11-12-7. Display of Registration Certificate; Injunction; Public Information, Reciprocal Exchange of Information

§11-12-9. Penalties

§11-12-10. Collection of Back Taxes; Notice of Discontinuance of Business

§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

§11-12-75. Tax on Corporations Holding More Than Ten Thousand Acres of Land

§11-12-85. Investigation of Corporations' Delinquencies

§11-12-86. Sparkler and Novelty Registration Fee