Article

Corporate License Tax

W. Va. Code § 11-12C-1— Definitions
W. Va. Code § 11-12C-2— Corporate license required; tax levied; exemption from tax; effective date
W. Va. Code § 11-12C-3— Payment and collection of tax; deposit of money; return required
W. Va. Code § 11-12C-4— Due date of return; payment of tax
W. Va. Code § 11-12C-5— Annual fee of Secretary of State as attorney-in-fact
W. Va. Code § 11-12C-6— Notice to corporations taxable; tax as lien
W. Va. Code § 11-12C-7— Monthly report by Secretary of State to Tax Commissioner as to corporations
W. Va. Code § 11-12C-8— Administrative and criminal penalties
W. Va. Code § 11-12C-9— Disposition of corporate license tax collected
W. Va. Code § 11-12C-10— Applicability of tax procedure and administration act and tax crimes and penalties act
W. Va. Code § 11-12C-11— Effective date
W. Va. Code § 11-12C-12— Severability
W. Va. Code § 11-12C-13— Repeal of article