West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10-1
Legislative findings
Official textcode.wvlegislature.gov
The Legislature hereby finds and declares that the adoption by this state of certain uniform procedures for the assessment and collection of the taxes administered by the Tax Commissioner to which this article applies will (1) simplify the administration and collection of taxes, and (2) promote efficiency and uniformity of application in the administration of the tax laws. The Legislature does therefore declare that this article ten be construed so as to accomplish the foregoing purposes.
Source: view the official text
In this chapter (40 sections)
- 11-8-33 · Exceptions as to fiscal year beginning July 1, 1961, and as…
- 11-8A-1 · 11-8A-1
- 11-9-1 · Short title; arrangement; classification
- 11-9-2 · Application of this article
- 11-9-2A · Criminal investigation division established; funding of same
- 11-9-3 · Definitions
- 11-9-4 · Failure to pay tax or file return or report
- 11-9-5 · Failure to account for and pay over another's tax
- 11-9-6 · Failure to collect or withhold tax
- 11-9-7 · False statements to purchasers, lessees, or employees relating…
- 11-9-8 · Willful failure to maintain records or supply information;…
- 11-9-9 · Aiding, abetting, assisting or counseling in criminal violation
- 11-9-10 · Attempt to evade tax
- 11-9-11 · Engaging in business without payment of business franchise…
- 11-9-12 · Engaging in business without a business franchise…
- 11-9-13 · Release on probation; conditions of probation
- 11-9-14 · Venue
- 11-9-15 · Limitation on prosecution
- 11-9-16 · Effective date; former law preserved for certain purposes
- 11-9-17 · Severability
- 11-10-1 · Legislative findings
- 11-10-2 · Short title; arrangement and classification
- 11-10-3 · Application of this article
- 11-10-4 · Definitions
- 11-10-5 · General power; regulations and forms
- 11-10-5A · Investigations
- 11-10-5AA · Confidentiality of information obtained during…
- 11-10-5B · Subpoena and subpoena duces tecum
- 11-10-5BB · Applying lottery prizes to tax liabilities
- 11-10-5C · Returns by Tax Commissioner
- 11-10-5CC · Disclosure of certain tax information to Commissioner of…
- 11-10-5D · Confidentiality and disclosure of returns and return…
- 11-10-5DD · Disclosure of certain tax information pursuant to written…
- 11-10-5E · Service of notice
- 11-10-5EE · Limitations on claiming credits and rebates; rulemaking
- 11-10-5F · Timely filing and paying
- 11-10-5G · Time for performance of acts where last day falls on…
- 11-10-5H · Enforcement proceedings
- 11-10-5I · Enforcement powers
- 11-10-5J · Liability for taxes withheld or collected