In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person, firm or corporation, all taxes due and unpaid under this article shall be paid from the first money available for distribution in priority to all claims, except taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article. Any person charged with the administration of an estate who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid under this article, which are chargeable against the person, firm or corporation whose estate is in administration.
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