West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13A-19
General procedure and administration
Official textcode.wvlegislature.gov
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the taxes imposed by this article, except as otherwise expressly provided in this article, with like effect as if said act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
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In this chapter (40 sections)
- 11-13A-5A · Dedication of ten percent of oil and gas severance tax for…
- 11-13A-5B · Creation and cessation of West Virginia Future Fund;…
- 11-13A-6 · Additional tax on the severance, extraction and production…
- 11-13A-6A · Reallocation and dedication of percentage of severance tax…
- 11-13A-6B · Severance tax on coal extracted incident to highway…
- 11-13A-7 · Accounting periods and methods of accounting
- 11-13A-8 · Time for filing annual returns and other documents
- 11-13A-9 · Periodic installment payments of taxes imposed by sections…
- 11-13A-9A · Periodic installment payments of tax imposed by section…
- 11-13A-10 · Paying tax; annual tax credit
- 11-13A-10A · Tax credit for business investment and jobs expansion;…
- 11-13A-11 · Extension of time for filing returns
- 11-13A-12 · Extension of time for paying tax
- 11-13A-13 · Place for filing returns or other documents
- 11-13A-14 · Time and place for paying tax shown on returns
- 11-13A-15 · Signing of returns and other documents
- 11-13A-16 · Bond of taxpayer may be required
- 11-13A-16A · Nonresident person severing West Virginia timber owned by…
- 11-13A-17 · Collection of tax; agreement for processor to pay tax due…
- 11-13A-18 · Records
- 11-13A-19 · General procedure and administration
- 11-13A-20 · Crimes and penalties
- 11-13A-20A · Dedication of tax
- 11-13A-21 · Severability
- 11-13A-22 · Termination of exemption
- 11-13A-23 · 11-13A-23
- 11-13A-24 · 11-13A-24
- 11-13A-25 · Effective date
- 11-13B-1 · 11-13B-1
- 11-13B-2 · 11-13B-2
- 11-13B-3 · 11-13B-3
- 11-13B-4 · 11-13B-4
- 11-13B-5 · 11-13B-5
- 11-13B-6 · 11-13B-6
- 11-13B-7 · 11-13B-7
- 11-13B-8 · 11-13B-8
- 11-13B-9 · 11-13B-9
- 11-13B-10 · 11-13B-10
- 11-13B-10A · 11-13B-10A
- 11-13B-11 · 11-13B-11