Article
Business Registration Tax
- W. Va. Code § 11-12-1— Short title
- W. Va. Code § 11-12-2— Definitions
- W. Va. Code § 11-12-3— Business registration certificate required; tax levied; exemption from registration; exemption from tax; penalty
- W. Va. Code § 11-12-3a
- W. Va. Code § 11-12-4— Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes
- W. Va. Code § 11-12-4a— Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties
- W. Va. Code § 11-12-5— Time for which registration certificate granted; power of Tax Commissioner to suspend, revoke or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business
- W. Va. Code § 11-12-5a— Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal
- W. Va. Code § 11-12-6— Business certificate a personal privilege not assignable; change of name, location, ownership, etc
- W. Va. Code § 11-12-6a
- W. Va. Code § 11-12-6b
- W. Va. Code § 11-12-7— Display of registration certificate; injunction; public information, reciprocal exchange of information
- W. Va. Code § 11-12-8
- W. Va. Code § 11-12-9— Penalties
- W. Va. Code § 11-12-10— Collection of back taxes; notice of discontinuance of business
- W. Va. Code § 11-12-11
- W. Va. Code § 11-12-12
- W. Va. Code § 11-12-13
- W. Va. Code § 11-12-14— Hearing; appeal
- W. Va. Code § 11-12-15— Enforcement
- W. Va. Code § 11-12-16— Disposition of money collected
- W. Va. Code § 11-12-17— Severability of provisions
- W. Va. Code § 11-12-18— General procedure and administration
- W. Va. Code § 11-12-19— Contractors
- W. Va. Code § 11-12-20— Registration of transient vendors
- W. Va. Code § 11-12-21— Bond of transient vendors
- W. Va. Code § 11-12-22— Notification to department
- W. Va. Code § 11-12-23— Revocation of certificate of transient merchant
- W. Va. Code § 11-12-24— Seizure of property of transient vendor
- W. Va. Code § 11-12-25— Severability
- W. Va. Code § 11-12-26— Interpretation of preceding sections
- W. Va. Code § 11-12-27
- W. Va. Code § 11-12-28
- W. Va. Code § 11-12-29
- W. Va. Code § 11-12-30
- W. Va. Code § 11-12-31
- W. Va. Code § 11-12-32
- W. Va. Code § 11-12-33
- W. Va. Code § 11-12-34
- W. Va. Code § 11-12-35
- W. Va. Code § 11-12-36
- W. Va. Code § 11-12-37
- W. Va. Code § 11-12-38
- W. Va. Code § 11-12-39
- W. Va. Code § 11-12-40
- W. Va. Code § 11-12-41
- W. Va. Code § 11-12-42
- W. Va. Code § 11-12-43
- W. Va. Code § 11-12-44
- W. Va. Code § 11-12-45
- W. Va. Code § 11-12-46
- W. Va. Code § 11-12-47
- W. Va. Code § 11-12-48
- W. Va. Code § 11-12-49
- W. Va. Code § 11-12-50
- W. Va. Code § 11-12-51
- W. Va. Code § 11-12-52
- W. Va. Code § 11-12-53
- W. Va. Code § 11-12-54
- W. Va. Code § 11-12-55
- W. Va. Code § 11-12-56
- W. Va. Code § 11-12-57
- W. Va. Code § 11-12-58
- W. Va. Code § 11-12-59
- W. Va. Code § 11-12-60
- W. Va. Code § 11-12-61
- W. Va. Code § 11-12-62
- W. Va. Code § 11-12-63
- W. Va. Code § 11-12-64
- W. Va. Code § 11-12-65
- W. Va. Code § 11-12-66
- W. Va. Code § 11-12-67
- W. Va. Code § 11-12-68
- W. Va. Code § 11-12-69
- W. Va. Code § 11-12-70
- W. Va. Code § 11-12-71
- W. Va. Code § 11-12-72
- W. Va. Code § 11-12-73
- W. Va. Code § 11-12-74
- W. Va. Code § 11-12-75— Tax on corporations holding more than ten thousand acres of land
- W. Va. Code § 11-12-76
- W. Va. Code § 11-12-77
- W. Va. Code § 11-12-78
- W. Va. Code § 11-12-79
- W. Va. Code § 11-12-80
- W. Va. Code § 11-12-80a
- W. Va. Code § 11-12-81
- W. Va. Code § 11-12-82
- W. Va. Code § 11-12-83
- W. Va. Code § 11-12-84
- W. Va. Code § 11-12-85— Investigation of corporations' delinquencies
- W. Va. Code § 11-12-86— Sparkler and novelty registration fee
- W. Va. Code § 11-12-87
- W. Va. Code § 11-12-88
- W. Va. Code § 11-12-89
- W. Va. Code § 11-12-90
- W. Va. Code § 11-12-91