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§11-27-1. Legislative Findings - The Legislature finds and declares that: (a) Medicaid provides access...
§11-27-2. Short Title; Arrangement and Classification - This article may be cited as the "West Virginia Health...
§11-27-3. Definitions - (a) General. — When used in this article, words defined...
§11-27-4. Imposition of Tax on Ambulatory Surgical Centers - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-5. Imposition of Tax on Providers of Chiropractic Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-6. Imposition of Tax on Providers of Dental Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services - (a) Imposition of tax. — For the privilege of engaging...
§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-10a. Imposition of Tax on Managed Care Organizations - (a) Imposition of tax. For the privilege of holding a...
§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 - (a) Imposition of tax. — For the privilege of engaging...
§11-27-12. Imposition of Tax on Providers of Nursing Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-13. Imposition of Tax on Providers of Opticians' Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-14. Imposition of Tax on Providers of Optometric Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-16. Imposition of Tax on Providers of Physicians' Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-17. Imposition of Tax on Providers of Podiatry Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-18. Imposition of Tax on Providers of Psychological Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-19. Imposition of Tax on Providers of Therapists' Services - (a) Imposition of tax. -- For the privilege of engaging...
§11-27-20. Double Taxation Prohibited - (a) No health care provider shall be required to report...
§11-27-21. Apportionment of Gross Receipts - When a service is rendered partially in this state and...
§11-27-22. Accounting Periods and Methods of Accounting - (a) General rule. -- For purposes of the tax imposed...
§11-27-23. Time for Filing Returns and Other Documents - (a) Annual return. -- Every person subject to a tax...
§11-27-24. Payment of Estimated Tax - (a) General rule. -- Every person subject to a tax...
§11-27-25. Time for Paying Tax - (a) General rule. -- The person required to make an...
§11-27-26. Place for Filing Returns and Other Documents - Tax returns, statements or other documents, or copies thereof, required...
§11-27-27. Signing of Returns and Other Documents - (a) General. -- Any return, statement or other document required...
§11-27-28. Records - (a) Every person liable for reporting or paying any tax...
§11-27-29. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...
§11-27-30. Exchange of Information to Facilitate Compliance - Notwithstanding the provisions of section five-d, article ten of this...
§11-27-31. Crimes and Penalties - Each and every provision of the "West Virginia Tax Crimes...
§11-27-32. Dedication of Tax - (a) The amount of taxes collected under this article, including...
§11-27-33. Abrogation - This tax abrogates and is of no further force and...
§11-27-34. Severability - If any provision of this article or the application thereof...
§11-27-35. Effective Date - This act of the Legislature shall take effect upon its...
§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners - (a) Effective July 1, 2001, the rate of the tax...
§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes - (a) Increase in rates of certain provider taxes. -- Notwithstanding...
§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals - (a) In addition to the rate of the tax imposed...
§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules - (a) In addition to the rate of the tax imposed...