West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-12D-5
Staffing for office of business registration; costs of centralized records system; legislative intent
# (a)
It is the intent of the Legislature that the staff of the office of business registration established by this article be composed of existing positions within the departments, divisions and agencies of the state whose functions are centralized by this article, and particularly from existing staff of the Department of Tax and Revenue and the Bureau of Employment Programs.
# (b)
It is the intent of the Legislature that costs associated with the office of business registration and the centralized records system established in this article be paid, to the maximum extent possible, from existing appropriations to the Department of Tax and Revenue and the Bureau of Employment Programs, except for such additional costs as may be attributable to the development and maintenance of the centralized records system or database. To carry out this intent, the Governor may redirect funds from such appropriations.
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In this chapter (40 sections)
- 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
- 11-13-2M · Business of generating or producing electric power;…
- 11-13-2N · Business of generating or producing or selling electric…
- 11-13-2O · Business of generating or producing or selling electricity…
- 11-13-2P · Credit against tax based on the taxable generating capacity…