West Virginia Code
Chapter 11. Taxation
Article 22. Excise Tax on Privilege of Transferring Real Property

§11-22-1. Definitions - As used in this chapter: (1) "Association" means a partnership,...

§11-22-2. Rate of Tax; When and by Whom Payable; Additional County Tax - (a) Every person who delivers, accepts, or presents for recording...

§11-22-3. Payment From Proceeds of Judicial Sale - The tax herein imposed shall be fully paid, and have...

§11-22-4. Documentary Stamps; Affixing; Cancellation; Declaration of Value - The payment of the tax imposed by this article shall...

§11-22-5. Commissioner to Provide for Sale of Stamps; Rules and Regulations - (a) The commissioner shall prescribe, prepare and furnish adhesive stamps...

§11-22-6. Duties of Clerk; Declaration of Consideration or Value; Filing of Sales Listing Form for Tax Commissioner; Disposition and Use of Proceeds - When any instrument on which the tax as herein provided...

§11-22-7. Failure to Affix Stamps - No document upon which a tax is imposed by this...

§11-22-8. Penalty for Recording Without Documentary Stamp; Effect - Any clerk who shall record any document upon which a...

§11-22-9. Unlawful Acts; Penalty - It shall be unlawful for any person to: (1) Knowingly...

§11-22-10. Erroneous Collections; Refund - Any person who may have been required to pay the...