West Virginia Code
Article 27. Health Care Provider Taxes
§11-27-27. Signing of Returns and Other Documents

(a) General. -- Any return, statement or other document required to be made under the provisions of this article shall be signed in accordance with instructions or regulations prescribed by the Tax Commissioner.
(b) Signing of corporation returns. -- The president, vice president, treasurer, assistant treasurer, chief accounting officer or any other duly authorized officer shall sign the return of a corporation. In the case of a return made for a corporation by a fiduciary, the fiduciary shall sign the return. The fact that an individual's name is signed on the return is prima facie evidence that the individual is authorized to sign the return on behalf of the corporation.
(c) Signing of partnership returns. -- Any one of the partners shall sign the return of a partnership. The fact that a partner's name is signed on the return is prima facie evidence that that partner is authorized to sign the return on behalf of the partnership.
(d) Signature presumed authentic. -- The fact that an individual's name is signed to a return, statement or other document is prima facie evidence for all purposes that the return, statement or other document was actually signed by him or her.
(e) Verification of returns. -- Except as otherwise provided by the Tax Commissioner, any return, declaration or other document required to be made under this article shall contain or be verified by a written declaration that it is made under the penalties of perjury.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 27. Health Care Provider Taxes

§11-27-1. Legislative Findings

§11-27-2. Short Title; Arrangement and Classification

§11-27-3. Definitions

§11-27-4. Imposition of Tax on Ambulatory Surgical Centers

§11-27-5. Imposition of Tax on Providers of Chiropractic Services

§11-27-6. Imposition of Tax on Providers of Dental Services

§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service

§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services

§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services

§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability

§11-27-10a. Imposition of Tax on Managed Care Organizations

§11-27-11. Imposition of Tax on Providers of Nursing Facility Services, Other Than Services of Intermediate Care Facilities for Individuals With an Intellectual Disability

§11-27-12. Imposition of Tax on Providers of Nursing Services

§11-27-13. Imposition of Tax on Providers of Opticians' Services

§11-27-14. Imposition of Tax on Providers of Optometric Services

§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services

§11-27-16. Imposition of Tax on Providers of Physicians' Services

§11-27-17. Imposition of Tax on Providers of Podiatry Services

§11-27-18. Imposition of Tax on Providers of Psychological Services

§11-27-19. Imposition of Tax on Providers of Therapists' Services

§11-27-20. Double Taxation Prohibited

§11-27-21. Apportionment of Gross Receipts

§11-27-22. Accounting Periods and Methods of Accounting

§11-27-23. Time for Filing Returns and Other Documents

§11-27-24. Payment of Estimated Tax

§11-27-25. Time for Paying Tax

§11-27-26. Place for Filing Returns and Other Documents

§11-27-27. Signing of Returns and Other Documents

§11-27-28. Records

§11-27-29. General Procedure and Administration

§11-27-30. Exchange of Information to Facilitate Compliance

§11-27-31. Crimes and Penalties

§11-27-32. Dedication of Tax

§11-27-33. Abrogation

§11-27-34. Severability

§11-27-35. Effective Date

§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners

§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes

§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals

§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules