Article

Health Care Provider Taxes

W. Va. Code § 11-27-1— Legislative findings
W. Va. Code § 11-27-2— Short title; arrangement and classification
W. Va. Code § 11-27-3— Definitions
W. Va. Code § 11-27-4— Imposition of tax on ambulatory surgical centers
W. Va. Code § 11-27-5— Imposition of tax on providers of chiropractic services
W. Va. Code § 11-27-6— Imposition of tax on providers of dental services
W. Va. Code § 11-27-7— Imposition of tax on providers of emergency ambulance service
W. Va. Code § 11-27-8— Imposition of tax on providers of independent laboratory or X-ray services
W. Va. Code § 11-27-9— Imposition of tax on providers of inpatient hospital services
W. Va. Code § 11-27-10— Imposition of tax on providers of intermediate care facility services for individuals with an intellectual disability
W. Va. Code § 11-27-10a— Imposition of tax on managed care organizations
W. Va. Code § 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
W. Va. Code § 11-27-12— Imposition of tax on providers of nursing services
W. Va. Code § 11-27-13— Imposition of tax on providers of opticians' services
W. Va. Code § 11-27-14— Imposition of tax on providers of optometric services
W. Va. Code § 11-27-15— Imposition of tax on providers of outpatient hospital services
W. Va. Code § 11-27-16— Imposition of tax on providers of physicians' services
W. Va. Code § 11-27-17— Imposition of tax on providers of podiatry services
W. Va. Code § 11-27-18— Imposition of tax on providers of psychological services
W. Va. Code § 11-27-19— Imposition of tax on providers of therapists' services
W. Va. Code § 11-27-20— Double taxation prohibited
W. Va. Code § 11-27-21— Apportionment of gross receipts
W. Va. Code § 11-27-22— Accounting periods and methods of accounting
W. Va. Code § 11-27-23— Time for filing returns and other documents
W. Va. Code § 11-27-24— Payment of estimated tax
W. Va. Code § 11-27-25— Time for paying tax
W. Va. Code § 11-27-26— Place for filing returns and other documents
W. Va. Code § 11-27-27— Signing of returns and other documents
W. Va. Code § 11-27-28— Records
W. Va. Code § 11-27-29— General procedure and administration
W. Va. Code § 11-27-30— Exchange of information to facilitate compliance
W. Va. Code § 11-27-31— Crimes and penalties
W. Va. Code § 11-27-32— Dedication of tax
W. Va. Code § 11-27-33— Abrogation
W. Va. Code § 11-27-34— Severability
W. Va. Code § 11-27-35— Effective date
W. Va. Code § 11-27-36— Phase out and elimination of tax on services of individual practitioners
W. Va. Code § 11-27-37— Contingent increase in rates of certain health care provider taxes
W. Va. Code § 11-27-38— Contingent increase of tax rate on certain eligible hospitals
W. Va. Code § 11-27-39— Contingent increase of tax rate on certain eligible acute care hospitals to increase practitioner payment fee schedules