West Virginia Code
Chapter 11. Taxation
Article 12C. Corporate License Tax

§11-12C-1. Definitions - As used in this article: (1) "Business activity" means all...

§11-12C-2. Corporate License Required; Tax Levied; Exemption From Tax; Effective Date - (a) Corporate license required. -- No corporation, domestic or foreign,...

§11-12C-3. Payment and Collection of Tax; Deposit of Money; Return Required - (a) Payment and collection of tax. -- When application is...

§11-12C-4. Due Date of Return; Payment of Tax - It shall be the duty of every corporation required to...

§11-12C-5. Annual Fee of Secretary of State as Attorney-in-Fact - Every domestic and foreign corporation and every domestic and foreign...

§11-12C-6. Notice to Corporations Taxable; Tax as Lien - (a) It shall be the duty of the Tax Commissioner,...

§11-12C-7. Monthly Report by Secretary of State to Tax Commissioner as to Corporations - The Secretary of State shall within twenty days after the...

§11-12C-8. Administrative and Criminal Penalties - The following penalties shall be in addition to the penalties...

§11-12C-9. Disposition of Corporate License Tax Collected - All taxes collected under the provisions of this article shall...

§11-12C-10. Applicability of Tax Procedure and Administration Act and Tax Crimes and Penalties Act - Except when a specific provision of this article directly conflicts...

§11-12C-11. Effective Date - (a) The provisions of this article shall take effect on...

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

§11-12C-13. Repeal of Article - Each provision of this article is repealed for all taxable...