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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 12. Business Registration Tax
Article 12. Business Registration Tax
§11-12-1. Short Title
§11-12-2. Definitions
§11-12-3. Business Registration Certificate Required; Tax Levied; Exemption From Registration; Exemption From Tax; Penalty
§11-12-4. Application for Business Registration Certificate; Issuance of Business Certificate; Effect of Business Registration Certificate; Municipal License Taxes
§11-12-4a. Sellers of Cigarettes, Tobacco Products or Cigarette Wrappers Required to Be Licensed; Business Registration Certificate Is License; Criminal Penalties
§11-12-5. Time for Which Registration Certificate Granted; Power of Tax Commissioner to Suspend, Revoke or Cancel Certificate; Certificate to Be Permanent Until Cessation of Business for Which Certificates Are Granted or Revocation, Suspension or Cancellation by the Tax Commissioner; Penalty for Involuntary Loss of License Due to Failure to Pay Required Fees and Taxes Relating to Business
§11-12-5a. Prohibition on Certificate Being Obtained by Person Connected to Illegal Activities Involving Scrap Metal
§11-12-6. Business Certificate a Personal Privilege Not Assignable; Change of Name, Location, Ownership, Etc
§11-12-7. Display of Registration Certificate; Injunction; Public Information, Reciprocal Exchange of Information
§11-12-9. Penalties
§11-12-10. Collection of Back Taxes; Notice of Discontinuance of Business
§11-12-14. Hearing; Appeal
§11-12-15. Enforcement
§11-12-16. Disposition of Money Collected
§11-12-17. Severability of Provisions
§11-12-18. General Procedure and Administration
§11-12-19. Contractors
§11-12-20. Registration of Transient Vendors
§11-12-21. Bond of Transient Vendors
§11-12-22. Notification to Department
§11-12-23. Revocation of Certificate of Transient Merchant
§11-12-24. Seizure of Property of Transient Vendor
§11-12-25. Severability
§11-12-26. Interpretation of Preceding Sections
§11-12-75. Tax on Corporations Holding More Than Ten Thousand Acres of Land
§11-12-85. Investigation of Corporations' Delinquencies
§11-12-86. Sparkler and Novelty Registration Fee