West Virginia Code
Chapter 11. Taxation
Article 12. Business Registration Tax

§11-12-1. Short Title - This article shall be cited as the "Business Registration Tax."

§11-12-2. Definitions - (a) General rule. -- Terms used in this article shall...

§11-12-3. Business Registration Certificate Required; Tax Levied; Exemption From Registration; Exemption From Tax; Penalty - (a) Registration required. -- No person shall, without a business...

§11-12-4. Application for Business Registration Certificate; Issuance of Business Certificate; Effect of Business Registration Certificate; Municipal License Taxes - (a) General rule. -- Except as otherwise provided in this...

§11-12-4a. Sellers of Cigarettes, Tobacco Products or Cigarette Wrappers Required to Be Licensed; Business Registration Certificate Is License; Criminal Penalties - (a) For registration years beginning on or after July 1,...

§11-12-5. Time for Which Registration Certificate Granted; Power of Tax Commissioner to Suspend, Revoke or Cancel Certificate; Certificate to Be Permanent Until Cessation of Business for Which Certificates Are Granted or Revocation, Suspension or Can... - (a) Registration period. -- All business registration certificates issued under...

§11-12-5a. Prohibition on Certificate Being Obtained by Person Connected to Illegal Activities Involving Scrap Metal - (a) For the purposes of this section, the term "scrap...

§11-12-6. Business Certificate a Personal Privilege Not Assignable; Change of Name, Location, Ownership, etc. - Every business certificate issued under the provisions of section four...

§11-12-7. Display of Registration Certificate; Injunction; Public Information, Reciprocal Exchange of Information - Any person to whom a certificate of registration has been...

§11-12-9. Penalties - In addition to the provisions of article ten of this...

§11-12-10. Collection of Back Taxes; Notice of Discontinuance of Business - Any person engaging in or prosecuting any business contrary to...

§11-12-14. Hearing; Appeal - Any person adversely affected by refusal of the Tax Commissioner,...

§11-12-15. Enforcement - Any employee of the State Tax Department so designated by...

§11-12-16. Disposition of Money Collected - All money collected under the provisions of sections three and...

§11-12-17. Severability of Provisions - The provisions of this article are severable and if any...

§11-12-18. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-12-19. Contractors - (a) General. -- Every person who engages in this state...

§11-12-20. Registration of Transient Vendors - (a) Prior to conducting business or otherwise commencing operations within...

§11-12-21. Bond of Transient Vendors - (a) With its application for a business registration certificate, a...

§11-12-22. Notification to Department - Prior to entering this state to conduct business, a transient...

§11-12-23. Revocation of Certificate of Transient Merchant - The Tax Commissioner may suspend or revoke a business registration...

§11-12-24. Seizure of Property of Transient Vendor - (a) If a transient vendor conducting business within this state...

§11-12-25. Severability - If any provision of this article or the application thereof...

§11-12-26. Interpretation of Preceding Sections - None of the provisions of the preceding sections in this...

§11-12-75. Tax on Corporations Holding More Than Ten Thousand Acres of Land - Every corporation, including railroad and other corporations, holding more than...

§11-12-85. Investigation of Corporations' Delinquencies - The Tax Commissioner, with the approval of the Governor, may...

§11-12-86. Sparkler and Novelty Registration Fee - The Tax Commissioner shall establish a "Sparkler and Novelty Registration...