West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-32
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 tax imposed by this article fifteen with like effect as if said act were applicable only to the tax imposed by this article fifteen and were set forth in extenso in this article fifteen.
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In this chapter (40 sections)
- 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
- 11-15-28 · 11-15-28
- 11-15-29 · 11-15-29
- 11-15-30 · Proceeds of tax; appropriation of certain revenues
- 11-15-30A · 11-15-30A
- 11-15-31 · Construction and severability
- 11-15-32 · General procedure and administration
- 11-15-33 · Effective date
- 11-15-34 · Tourism development project tax credit
- 11-15A-1 · Definitions
- 11-15A-1A · Legislative findings
- 11-15A-2 · Imposition of tax; six percent tax rate; inclusion of…
- 11-15A-2A · Tax on value of property used or consumed in this state
- 11-15A-2B · Tax on the manufacture, sale and installation of modular…
- 11-15A-3 · Exemptions
- 11-15A-3A · Moving residence or business into state
- 11-15A-3B · 11-15A-3B
- 11-15A-3C · 11-15A-3C
- 11-15A-3D · Direct pay permits
- 11-15A-4 · Evidence of use
- 11-15A-5 · How collected
- 11-15A-6 · Collection by retailer
- 11-15A-6A · Collection by certain other retailers
- 11-15A-6B · Collection of tax by marketplace facilitators and referrers
- 11-15A-7 · Foreign retailers
- 11-15A-8 · Absorbing tax