West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-12C-7
Monthly report by Secretary of State to Tax Commissioner as to corporations
The Secretary of State shall within twenty days after the close of each month make a report to the Tax Commissioner for the preceding month, in which he or she shall set out the name of every corporation to which he or she issued a certificate of incorporation during the month, as well as the name of each corporation to which he or she issued a certificate of authority, with the amount of license tax paid to him or her by each; also he or she shall set out in such report the names of all corporations to which he or she issued certificates of change of name or of change of location of principal office, dissolution, withdrawal or merger; and a statement of all moneys received during such preceding month from all sources which are due to the state, and pay the same into the treasury; if he or she fails to do so it shall be the duty of the Tax Commissioner to report such failure to the Governor.
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In this chapter (40 sections)
- 11-12B-5 · Annual return
- 11-12B-6 · Periodic installment payments of estimated tax
- 11-12B-7 · Time and place for paying tax shown on returns
- 11-12B-8 · Extension of time for filing return
- 11-12B-9 · Extension of time for paying tax
- 11-12B-10 · Place for filing returns or other documents
- 11-12B-11 · Signing of returns and other documents
- 11-12B-12 · Bond of taxpayer may be required
- 11-12B-13 · Collection of tax; Tax Commissioner may require first…
- 11-12B-14 · Records
- 11-12B-15 · General procedure and administration
- 11-12B-16 · Criminal penalties
- 11-12B-17 · Severability
- 11-12B-18 · Effective date; compliance
- 11-12C-1 · Definitions
- 11-12C-2 · Corporate license required; tax levied; exemption from tax;…
- 11-12C-3 · Payment and collection of tax; deposit of money; return…
- 11-12C-4 · Due date of return; payment of tax
- 11-12C-5 · Annual fee of Secretary of State as attorney-in-fact
- 11-12C-6 · Notice to corporations taxable; tax as lien
- 11-12C-7 · Monthly report by Secretary of State to Tax Commissioner as…
- 11-12C-8 · Administrative and criminal penalties
- 11-12C-9 · Disposition of corporate license tax collected
- 11-12C-10 · Applicability of tax procedure and administration act and…
- 11-12C-11 · Effective date
- 11-12C-12 · Severability
- 11-12C-13 · Repeal of article
- 11-12D-1 · Legislative findings and declaration of purpose
- 11-12D-2 · Establishment of office of business registration;…
- 11-12D-3 · Agency contact list; dispersal of database information to…
- 11-12D-4 · Confidentiality of records of the centralized database for…
- 11-12D-5 · Staffing for office of business registration; costs of…
- 11-12D-6 · Limited effect of article; intent of Legislature
- 11-13-1 · Definitions
- 11-13-2 · Imposition of privilege tax
- 11-13-2A · 11-13-2A
- 11-13-2B · 11-13-2B
- 11-13-2C · 11-13-2C
- 11-13-2D · Public service or utility business
- 11-13-2E · Business of gas storage; effective date