West Virginia Code
Chapter 11. Taxation
Article 6C. Special Method for Appraising Dealer Vehicle Inventory

§11-6C-1. Inventory Included Within Scope of Article - Notwithstanding any other provisions of law, inventory of vehicles, as...

§11-6C-2. Method for Determining Market Value of Dealer Vehicle Inventory, Dealer Motorboat Inventory, Farm Equipment Dealers Inventory, Daily Passenger Rental Car Inventory and House Trailer and Factory-Built Homes Inventory - (a) For purposes of appraisal, the market value of dealer...

§11-6C-3. Owner to File Return Estimating Market Value - The owner of dealer vehicle inventory, daily passenger rental car...

§11-6C-4. Determination of Tax on Dealer Vehicle Inventory, Daily Passenger Rental Car Inventory, Dealer Motorboat Inventory, Farm Equipment Dealers Inventory or House Trailer and Factory-Built Homes Inventory - The annual amount of tax levied upon the dealer vehicle...

§11-6C-5. Intent of This Article; Tax Commissioner to Promulgate Rules - (a) This article is adopted to address the lack of...