West Virginia Code
Chapter 11. Taxation
Article 13V. Workers' Compensation Debt Reduction Act

§11-13V-1. Short Title - This article may be cited as the "Workers' Compensation Debt...

§11-13V-2. Legislative Intent and Findings - (a) Legislative intent. -- It is the intent of the...

§11-13V-3. Definitions - All definitions set forth in articles twelve-d and thirteen-a of...

§11-13V-4. Imposition of Tax - (a) Imposition of additional tax on privilege of severing coal....

§11-13V-4a. Coalbed Methane - (a) Subject to the exceptions set forth in this section,...

§11-13V-5. Accounting Periods and Methods of Accounting - (a) General rule. -- For purposes of the taxes imposed...

§11-13V-6. Time for Filing Annual Returns and Other Documents - On or before the expiration of one month after the...

§11-13V-7. Periodic Installment Payments of Taxes Imposed by This Article; Exceptions - (a) General rule. C Except as provided in subsection (b)...

§11-13V-8. Extension of Time for Filing Returns - The Tax Commissioner may, upon written request received on or...

§11-13V-9. Extension of Time for Paying Tax - (a) Amount determined on return. -- The Tax Commissioner may...

§11-13V-10. Place for Filing Returns or Other Documents - Tax returns, statements or other documents, or copies thereof, required...

§11-13V-11. Time and Place for Paying Tax Shown on Returns - (a) General rule. -- The person required to make the...

§11-13V-12. Signing of Returns and Other Documents - (a) General. -- Any return, statement or other document required...

§11-13V-13. Bond of Taxpayer May Be Required - (a) Whenever it is deemed necessary to ensure compliance with...

§11-13V-14. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor - (a) General. -- In the case of natural resources, other...

§11-13V-15. Records - (a) General. -- Every person liable for reporting or paying...

§11-13V-16. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-13V-17. Crimes and Penalties - Each and every provision of the "West Virginia Tax Crimes...