West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-4A
Noncollection of tax; liability of vendor
Official textcode.wvlegislature.gov
If any vendor does not collect the tax imposed by §11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or §11-15B-1 et seq . of this code.
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In this chapter (40 sections)
- 11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
- 11-14C-38 · Engaging in business without a license; civil penalty
- 11-14C-39 · Preventing a person from obtaining a license; civil penalty
- 11-14C-40 · Filing a false return; failure to file return; civil penalty
- 11-14C-41 · Willful commission of prohibited acts; criminal penalties
- 11-14C-42 · Unlawful importing, transportation, delivery, storage or…
- 11-14C-43 · Record-keeping requirements
- 11-14C-44 · Inspection of records
- 11-14C-45 · Authority to inspect
- 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
- 11-14C-47 · Disposition of tax collected; dedicated receipts; reports
- 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
- 11-15-1 · General consumers sales and service tax imposed
- 11-15-1A · Legislative findings
- 11-15-2 · Definitions
- 11-15-3 · Amount of tax; allocation of tax and transfers
- 11-15-3A · Rate of tax on food and food ingredients intended for human…
- 11-15-3B · Exceptions to reduced rate of tax on food and food…
- 11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
- 11-15-4 · Purchaser to pay; accounting by vendor
- 11-15-4A · Noncollection of tax; liability of vendor
- 11-15-4B · Liability of purchaser; assessment and collection
- 11-15-4C · Collection of fee in addition to the consumers sales tax for…
- 11-15-5 · Total amount collected is to be remitted
- 11-15-5A · 11-15-5A
- 11-15-6 · Vendor must show sale or service exempt; presumption
- 11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
- 11-15-7A · Tax on the manufacture, sale and installation of modular…
- 11-15-8 · Furnishing of services included; exceptions
- 11-15-8A · Contractors
- 11-15-8B · Nonresident contractor--registration, bond, etc
- 11-15-8C · Transition rules for elimination of exemption for materials…
- 11-15-8D · Limitations on right to assert exemptions
- 11-15-9 · Exemptions
- 11-15-9A · Exemptions; exceptions for sales of liquors and wines to…
- 11-15-9B · Exemption for purchases of tangible personal property and…
- 11-15-9C · Exemption for services and materials regarding technical…
- 11-15-9D · Direct pay permits
- 11-15-9E · Apportionment of purchase price; existing contracts protected
- 11-15-9F · Exemption for sales and services subject to special district…