West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6G-5
Compelling such disclosure; procuring information and tentative assessments by motor vehicles commissioner
# (a)
If any owner or operator fails to make disclosure within the time required by section one of this article, it shall be the duty of the Commissioner of Motor Vehicles to take steps as may be necessary to compel such compliance, and to enforce any and all penalties imposed by law for such failure, pursuant to his or her authority under this article as well as section ten, article two, chapter seventeen-a, and section ten-a, article two, chapter seventeen-a of this code.
# (b)
The disclosure delivered to the motor vehicles commissioner shall be examined by him or her, and if it be found insufficient in form or in any respect defective, imperfect or not in compliance with law, he or she shall compel the person required to make it to do so in proper and sufficient form, and in all respects as required by law.
# (c)
If any owner or operator fails to make such disclosure, the motor vehicles commissioner shall proceed, in a manner as to him or her may seem best, to obtain the facts and information required to be furnished by the disclosures.
# (d)
The motor vehicles commissioner may send for persons and papers, and may compel the attendance of any person and the production of any paper necessary, in the opinion of the motor vehicles commissioner, to enable him or her to obtain the information required for the proper discharge of his or her duties under this section.
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In this chapter (40 sections)
- 11-6D-8 · Commissioner to design forms and schedules; promulgation of…
- 11-6D-9 · Carryover credit allowed; recapture of credit
- 11-6E-1 · Short title
- 11-6E-2 · Definitions
- 11-6E-3 · Valuation of specialized manufacturing production property
- 11-6E-4 · Initial determination by county assessor
- 11-6E-5 · Protest and appeal
- 11-6E-6 · Effective date
- 11-6F-1 · Legislative findings
- 11-6F-2 · Definitions
- 11-6F-3 · Tax treatment of certified capital addition property
- 11-6F-4 · Application and certification
- 11-6F-5 · Authority to propose rules
- 11-6F-6 · Effective date, expiration of two-mile limitation
- 11-6G-1 · 11-6G-1
- 11-6G-2 · Disclosure of required information to the Tax Commissioner
- 11-6G-3 · Interstate motor vehicle business; calculation of tax
- 11-6G-3A · Reduced fees for portion of year
- 11-6G-3B · Reduced fees for transfer of vehicles
- 11-6G-4 · Form and manner of making disclosure; failure to make…
- 11-6G-5 · Compelling such disclosure; procuring information and…
- 11-6G-6 · Failure to give information required by motor vehicles…
- 11-6G-7 · Adjustment of valuation by interstate commerce appeals board
- 11-6G-8 · Appeal from valuation by board
- 11-6G-9 · Certification of levies to Auditor
- 11-6G-10 · Failure of officers to perform duties as to property of…
- 11-6G-11 · Injunction to restrain collection of tax
- 11-6G-12 · Payment of assessment by owner or operator
- 11-6G-13 · No release of taxes assessed against such corporations
- 11-6G-14 · Accounting for levies against interstate commercial motor…
- 11-6G-15 · Certification by Auditor of amount chargeable to sheriff…
- 11-6G-16 · Lien of taxes; notice; collection by suit
- 11-6G-17 · Operating fund for interstate commerce disclosure division…
- 11-6G-18 · Severability
- 11-6H-1 · Short title
- 11-6H-2 · Definitions
- 11-6H-3 · Valuation of special aircraft property
- 11-6H-4 · Initial determination by county assessor
- 11-6H-5 · Protest and appeal
- 11-6H-6 · Report on economic benefit