Article

Excise Tax on Privilege of Transferring Real Property

W. Va. Code § 11-22-1— Definitions
W. Va. Code § 11-22-2— Rate of tax; when and by whom payable; additional county tax; county clerk funding for election administration, infrastructure, and security, and other county clerk purposes
W. Va. Code § 11-22-3— Payment from proceeds of judicial sale
W. Va. Code § 11-22-4— Documentary stamps; affixing; cancellation; declaration of value
W. Va. Code § 11-22-5— Commissioner to provide for sale of stamps; rules and regulations
W. Va. Code § 11-22-6— Duties of clerk; declaration of consideration or value; filing of sales listing form for Tax Commissioner; disposition and use of proceeds
W. Va. Code § 11-22-7— Failure to affix stamps
W. Va. Code § 11-22-8— Penalty for recording without documentary stamp; effect
W. Va. Code § 11-22-9— Unlawful acts; penalty
W. Va. Code § 11-22-10— Erroneous collections; refund