West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-17
Liability of officers of corporation, etc
Official textcode.wvlegislature.gov
If the taxpayer is an association or corporation, the officers thereof shall be personally liable, jointly and severally, for any default on the part of the association or corporation, and payment of the tax and any additions to tax, penalties and interest thereon imposed by article ten of this chapter may be enforced against them as against the association or corporation which they represent.
Source: view the official text
In this chapter (40 sections)
- 11-15-9I · Exempt drugs, durable medical equipment, mobility enhancing…
- 11-15-9J · Direct pay permits for health care providers
- 11-15-9K · Annual exemption for purchases of energy efficient products
- 11-15-9L · Exemption for Sales of clothing and clothing accessories by…
- 11-15-9M · Discretionary designation of per se exemptions
- 11-15-9N · Exemption of qualified purchases of computers and computer…
- 11-15-9O · Exemption for dues, fees and assessments paid to a…
- 11-15-9P · Exemption for purchases of services and tangible personal…
- 11-15-9Q · Exemption for sales by schools and volunteer school support…
- 11-15-9R · Exemption for precious metals
- 11-15-9S · Exemption for certain school supplies, school instructional…
- 11-15-9T · Exemption for purchases of services and tangible personal…
- 11-15-9U · Exemption for sales of small arms and ammunitions
- 11-15-10 · Tax paid by ultimate consumer
- 11-15-11 · Exemption for certain organizations
- 11-15-12 · Agreements by competing taxpayers
- 11-15-13 · Remittance of tax when sale on credit
- 11-15-14 · When separate records of sales required
- 11-15-15 · Sales to affiliated companies or persons
- 11-15-16 · Tax return and payment; exception; requiring a combined…
- 11-15-17 · Liability of officers of corporation, etc
- 11-15-18 · Tax on gasoline and special fuel; section repealed January…
- 11-15-18A · Receivership; bankruptcy; priority of tax
- 11-15-18B · Tax on motor fuel
- 11-15-19 · Other times for filing returns
- 11-15-20 · Quarterly and annual returns
- 11-15-21 · Annual return; extension of time
- 11-15-22 · Consolidated returns
- 11-15-23 · Keeping and preserving of records
- 11-15-24 · 11-15-24
- 11-15-24A · 11-15-24A
- 11-15-24B · 11-15-24B
- 11-15-24C · 11-15-24C
- 11-15-24D · 11-15-24D
- 11-15-24E · 11-15-24E
- 11-15-24F · 11-15-24F
- 11-15-25 · Records of nonresidents doing business in state
- 11-15-26 · Records of Tax Commissioner; preservation of returns
- 11-15-27 · 11-15-27
- 11-15-27A · 11-15-27A