In the event that a business of a person 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 or was caused to be operated shall, by entry of a proper order in the cause, make provisions for the regular payment of such taxes as the same become due.
Structure West Virginia Code
Article 14. Gasoline and Special Fuel Excise Tax
§11-14-1. Short Title; Arrangement of Sections or Portions of Article
§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory
§11-14-5a. Exemption for Bulk Sales to Interstate Motor Carriers
§11-14-5b. Exemptions for Sales Made Through Special Devices
§11-14-12. Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses
§11-14-13. Surety Bonds Required; Release of Surety; New Bond
§11-14-15. Disposition of Tax Collected
§11-14-17. No Dyed Fuel on Highways
§11-14-17a. Spot Check Inspections
§11-14-18. Penalty for Refusal to Permit Inspection
§11-14-19. Penalty for Failure to File Required Return When No Tax Due
§11-14-25. Receivership or Insolvency Proceeding