Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter shall apply to the tax imposed by this article with like effect as if said act were applicable only to the tax imposed by this article and were set forth in extenso in this article.
Structure West Virginia Code
Article 12B. Minimum Severance Tax on Coal
§11-12B-1. Short Title; Arrangement and Classification
§11-12B-3. Imposition of Tax, Credit
§11-12B-4. Accounting Periods and Methods of Accounting
§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
§11-12B-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-15. General Procedure and Administration