West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-12D-1
Legislative findings and declaration of purpose
The Legislature hereby finds and declares that the assistance, promotion, encouragement, development and advancement of economic prosperity and employment throughout this state requires an efficient, coherent, accurate and simplified system for the registration of businesses with state and local agencies. The Legislature further finds and declares that the establishment of such a system will promote consistent, fair and efficient compliance with registration, licensing and other similar statutory obligations by all businesses in the state. The Legislature finds that staff of the Secretary of State, the Department of Tax and Revenue and the Bureau of Employment Programs, as well as staff from other state agencies with an interest in the issue, have studied the need for, and the feasibility of, a simplified system of business registration and have designed certain elements of such a system, specifically, a common database of information regarding businesses registering with said agencies. The Legislature recognizes the need for continued involvement and cooperation by said agencies and it is the intent of the Legislature to build upon the work of these agencies in order to develop a simplified business registration system in the manner contemplated by this article. The purposes of the system created by this article are therefore to make government more responsive to the needs of West Virginia businesses in their dealings with government and to better enable government agencies to assure that all West Virginia businesses comply with legal requirements.
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In this chapter (40 sections)
- 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
- 11-13-2F · Manufacturing or producing synthetic fuel from coal; rate…
- 11-13-2G · 11-13-2G
- 11-13-2H · 11-13-2H
- 11-13-2I · 11-13-2I
- 11-13-2J · 11-13-2J
- 11-13-2K · 11-13-2K
- 11-13-2L · 11-13-2L