Minimum Severance Tax Act

West Virginia · Taxation · §§ 11-12B-1 to 11-12B-9 · 18 sections

Sections covered

W. Va. Code § 11-12B-1Short title; arrangement and classification
W. Va. Code § 11-12B-10Place for filing returns or other documents
W. Va. Code § 11-12B-11Signing of returns and other documents
W. Va. Code § 11-12B-12Bond of taxpayer may be required
W. Va. Code § 11-12B-13Collection of tax; Tax Commissioner may require first purchaser to withhold tax of delinquent taxpayer
W. Va. Code § 11-12B-14Records
W. Va. Code § 11-12B-15General procedure and administration
W. Va. Code § 11-12B-16Criminal penalties
W. Va. Code § 11-12B-17Severability
W. Va. Code § 11-12B-18Effective date; compliance
W. Va. Code § 11-12B-2Definitions
W. Va. Code § 11-12B-3Imposition of tax, credit
W. Va. Code § 11-12B-4Accounting periods and methods of accounting
W. Va. Code § 11-12B-5Annual return
W. Va. Code § 11-12B-6Periodic installment payments of estimated tax
W. Va. Code § 11-12B-7Time and place for paying tax shown on returns
W. Va. Code § 11-12B-8Extension of time for filing return
W. Va. Code § 11-12B-9Extension of time for paying tax

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