Article
Special Method for Appraising Dealer Vehicle Inventory
- W. Va. Code § 11-6C-1— Inventory included within scope of article
- W. Va. Code § 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
- W. Va. Code § 11-6C-3— Owner to file return estimating market value
- W. Va. Code § 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
- W. Va. Code § 11-6C-5— Intent of this article; Tax Commissioner to promulgate rules