West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-16-14
Collection of unpaid license tax
Official textcode.wvlegislature.gov
If any person whose report to the Tax Commissioner as provided for in section thirteen of this article shows him to be liable for any unpaid taxes, and who shall fail to pay the same as provided herein, the Tax Commissioner shall be authorized to institute collection remedies provided for in article ten of this chapter. In addition, the Alcohol Beverage Control Commissioner may revoke the license of any such person failing to pay any such tax.
Source: view the official text
In this chapter (40 sections)
- 11-16-4 · Responsibility of Alcohol Beverage Control Commissioner;…
- 11-16-5 · State license required; alcoholic content of beer…
- 11-16-5A · Off-premises sales not required to be bagged
- 11-16-6 · License in one capacity only; no connection between different…
- 11-16-6A · Brewer and resident brewer license to manufacture, sell, and…
- 11-16-6B · Brewpub, Class A retail dealer, Class B retail dealer,…
- 11-16-6C · Class B retail dealer which is a grocery store, mobile…
- 11-16-6D · Nonintoxicating beer or nonintoxicating craft beer delivery…
- 11-16-6E · License required for sale and shipment of nonintoxicating…
- 11-16-6F · Nonintoxicating beer or nonintoxicating craft beer delivery…
- 11-16-7 · License not transferable; change of location
- 11-16-8 · Form of application for license; fee and bond; refusal of…
- 11-16-9 · Amount of license tax; Class A and Class B retail dealers;…
- 11-16-10 · Brewer’s license for foreign corporation; application; bond;…
- 11-16-11 · Special license for festivals and fairs; license fee and…
- 11-16-11A · Nonintoxicating beer sampling
- 11-16-11B · Special license for one-day charitable events; application;…
- 11-16-11C · Unlicensed brewer or unlicensed home brewer temporary…
- 11-16-12 · When bond not required; bond of a Class A retail dealer;…
- 11-16-13 · Barrel tax on nonintoxicating beer
- 11-16-14 · Collection of unpaid license tax
- 11-16-15 · Records of brewer, manufacturer or distributor or operator…
- 11-16-15B · 11-16-15B
- 11-16-16 · Restrictions on nonresident brewers, manufacturers and…
- 11-16-17 · Container labeling
- 11-16-17A · Commissioner to investigate, review, and approve or deny…
- 11-16-18 · Unlawful acts of licensees; criminal penalties
- 11-16-19 · Unlawful acts of persons; criminal penalties
- 11-16-20 · Unlawful acts of brewers or manufacturers; criminal penalties
- 11-16-21 · Requirements as to franchise agreements between brewers and…
- 11-16-22 · Powers of the commissioner; rules, or orders
- 11-16-23 · Revocation or suspension of license; monetary penalty;…
- 11-16-24 · Hearing on sanctioning of license; notice; review of action…
- 11-16-25 · Reissuance of license after revocation
- 11-16-26 · Municipal license tax
- 11-16-27 · Revenue collected and paid to State Treasurer; expense of…
- 11-16-28 · Expiration date of existing licenses; when provisions…
- 11-16-29 · Severability
- 11-17-1 · Short title
- 11-17-2 · Definitions