Liability for taxes withheld or collected

Whenever any person is required by this article (or any article of this chapter administered by this article) to collect or withhold any tax from any person and to pay it over to the Tax Commissioner, the amount of tax so collected or withheld shall be deemed to be moneys held in trust for the State of West Virginia. The amount of such moneys shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose.

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In this chapter (40 sections)

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
11-10-5L · Payment of estimated tax
11-10-5M · Overpayment of installments
11-10-5N · Payment by commercially acceptable means
11-10-5O · Notice of fiduciary relationship
11-10-5P · Effective date of amendments
11-10-5Q · Settlement agreements and compromises
11-10-5R · Technical assistance advisories
11-10-5S · Disclosure of certain taxpayer information
11-10-5T · Payment by electronic fund transfers
11-10-5U · Disclosure of persons making retail sales of tobacco products
11-10-5V · Disclosure of tax information to the treasurer for return,…
11-10-5W · Confidentiality and disclosure of information set forth in…
11-10-5X · Waiver of derivative tax, interest and penalty imposed on…
11-10-5Y · Disclosure of return information to Consolidated Public…
11-10-5Z · Electronic filing for certain persons
11-10-6 · Mathematical or clerical errors; collection of balance due on…
11-10-7 · Assessment
11-10-7A · Abatement

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