The Tax Commissioner may, with the approval of the Governor, appoint not more than twelve agents for the entire state for the collection of delinquent taxes, delinquent license taxes and all additions to tax, penalties and interest. All delinquent taxes, delinquent license taxes and all additions to tax, penalties and interest so collected shall be, by the Tax Commissioner, paid into the State Treasury to the credit of the state general fund. The salary of every such agent appointed shall be determined by the State Tax Commissioner by and with the approval of the Governor.
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