In the event a business subject to the tax imposed by this article shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated shall, by the entry of a proper order in the cause, make provision for the regular payment of such taxes as the same become due.
Structure West Virginia Code
Article 13. Business and Occupation Tax
§11-13-2. Imposition of Privilege Tax
§11-13-2d. Public Service or Utility Business
§11-13-2e. Business of Gas Storage; Effective Date
§11-13-2m. Business of Generating or Producing Electric Power; Exception; Rates
§11-13-2n. Business of Generating or Producing or Selling Electric Power; Exemptions; Rates
§11-13-2q. Exemption From Tax for Certain Merchant Power Plants
§11-13-3. Exemptions; Annual Exemption and Periods Thereof
§11-13-3a. Deduction for Contributions to an Employee Stock Ownership Plan by a Manufacturer
§11-13-3b. Definitions; Reduction Allowed in Tax Due; How Computed
§11-13-3c. Tax Credit for Business Investment and Jobs Expansion
§11-13-3e. Tax Credit for Coal Loading Facilities; Regulations
§11-13-3g. Tax Credit for Increased Generation of Electricity From Coal
§11-13-4. Computation of Tax; Payment
§11-13-5. Return and Remittance by Taxpayer
§11-13-13. Receivership or Insolvency Proceedings
§11-13-17. Priority in Distribution in Receivership, etc.; Personal Liability of Administrator
§11-13-18. Agents for Collection of Delinquent Taxes
§11-13-19. Certificate to Clerk of County Court of Assessment of Taxes
§11-13-25. Cities, Towns or Villages Restricted From Imposing Additional Tax
§11-13-27. General Procedure and Administration
§11-13-28. Effective Date; Transition Rules
§11-13-30. Tax Credit for Coal Coking Facilities; Regulations
§11-13-31. Credit for Consumers Sales and Service Tax and Use Tax Paid