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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 27. Health Care Provider Taxes
Article 27. Health Care Provider Taxes
§11-27-1. Legislative Findings
§11-27-2. Short Title; Arrangement and Classification
§11-27-3. Definitions
§11-27-4. Imposition of Tax on Ambulatory Surgical Centers
§11-27-5. Imposition of Tax on Providers of Chiropractic Services
§11-27-6. Imposition of Tax on Providers of Dental Services
§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service
§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services
§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services
§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability
§11-27-10a. Imposition of Tax on Managed Care Organizations
§11-27-11. Imposition of Tax on Providers of Nursing Facility Services, Other Than Services of Intermediate Care Facilities for Individuals With an Intellectual Disability
§11-27-12. Imposition of Tax on Providers of Nursing Services
§11-27-13. Imposition of Tax on Providers of Opticians' Services
§11-27-14. Imposition of Tax on Providers of Optometric Services
§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services
§11-27-16. Imposition of Tax on Providers of Physicians' Services
§11-27-17. Imposition of Tax on Providers of Podiatry Services
§11-27-18. Imposition of Tax on Providers of Psychological Services
§11-27-19. Imposition of Tax on Providers of Therapists' Services
§11-27-20. Double Taxation Prohibited
§11-27-21. Apportionment of Gross Receipts
§11-27-22. Accounting Periods and Methods of Accounting
§11-27-23. Time for Filing Returns and Other Documents
§11-27-24. Payment of Estimated Tax
§11-27-25. Time for Paying Tax
§11-27-26. Place for Filing Returns and Other Documents
§11-27-27. Signing of Returns and Other Documents
§11-27-28. Records
§11-27-29. General Procedure and Administration
§11-27-30. Exchange of Information to Facilitate Compliance
§11-27-31. Crimes and Penalties
§11-27-32. Dedication of Tax
§11-27-33. Abrogation
§11-27-34. Severability
§11-27-35. Effective Date
§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners
§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes
§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals
§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules