Short title; arrangement and classification

This article may be cited as the "West Virginia Tax Procedure and Administration Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, and no legal effect shall be given to any descriptive matter or headings relating to any part, section, subsection or paragraph of this article.

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In this chapter (40 sections)

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
11-10-5K · Fractional parts of a cent

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