CHAPTER 1. THE STATE AND ITS SUBDIVISIONS. CHAPTER 2. COMMON LAW, STATUTES, LEGAL HOLIDAYS, DEFINITIONS AND LEGAL CAPACITY. CHAPTER 3. ELECTIONS. CHAPTER 4. THE LEGISLATURE. CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC. CHAPTER 5A. DEPARTMENT OF ADMINISTRATION. CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985. CHAPTER 5C. BASIC ASSISTANCE FOR INDUSTRY AND TRADE. CHAPTER 5D. PUBLIC ENERGY AUTHORITY ACT. CHAPTER 5E. VENTURE CAPITAL COMPANY. CHAPTER 5F. REORGANIZATION OF THE EXECUTIVE BRANCH OF STATE GOVERNMENT. CHAPTER 5G. PROCUREMENT OF ARCHITECT-ENGINEER SERVICES BY STATE AND ITS SUBDIVISIONS. CHAPTER 5H. SURVIVOR BENEFITS. CHAPTER 6. GENERAL PROVISIONS RESPECTING OFFICERS. CHAPTER 6A. EXECUTIVE AND JUDICIAL SUCCESSION. CHAPTER 6B. PUBLIC OFFICERS AND EMPLOYEES; ETHICS; CONFLICTS OF INTEREST; FINANCIAL DISCLOSURE. CHAPTER 6C. PUBLIC EMPLOYEES. CHAPTER 6D. PUBLIC CONTRACTS. CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS. CHAPTER 7A. CONSOLIDATED LOCAL GOVERNMENT. CHAPTER 8. MUNICIPAL CORPORATIONS. CHAPTER 8A. LAND USE PLANNING. CHAPTER 9. HUMAN SERVICES. CHAPTER 9A. VETERANS' AFFAIRS. CHAPTER 10. PUBLIC LIBRARIES; PUBLIC RECREATION; ATHLETIC ESTABLISHMENTS; MONUMENTS AND MEMORIALS; ROSTER OF SERVICEMEN; EDUCATIONAL BROADCASTING AUTHORITY. CHAPTER 11. TAXATION. CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES. CHAPTER 11B. DEPARTMENT OF REVENUE. CHAPTER 12. PUBLIC MONEYS AND SECURITIES. CHAPTER 13. PUBLIC BONDED INDEBTEDNESS. CHAPTER 14. CLAIMS DUE AND AGAINST THE STATE. CHAPTER 15. PUBLIC SAFETY. CHAPTER 15A. DEPARTMENT OF HOMELAND SECURITY. CHAPTER 16. PUBLIC HEALTH. CHAPTER 16A. MEDICAL CANNABIS ACT. CHAPTER 17. ROADS AND HIGHWAYS. CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION, CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS. CHAPTER 17B. MOTOR VEHICLE DRIVER'S LICENSES. CHAPTER 17C. TRAFFIC REGULATIONS AND LAWS OF THE ROAD. CHAPTER 17D. MOTOR VEHICLE SAFETY RESPONSIBILITY LAW. CHAPTER 17E. UNIFORM COMMERCIAL DRIVER'S LICENSE ACT. CHAPTER 17F. ALL-TERRAIN VEHICLES. CHAPTER 17G. RACIAL PROFILING DATA COLLECTION ACT. CHAPTER 17H. FULLY AUTONOMOUS VEHICLE ACT. CHAPTER 18. EDUCATION. CHAPTER 18A. SCHOOL PERSONNEL. CHAPTER 18B. HIGHER EDUCATION. CHAPTER 18C. STUDENT LOANS; SCHOLARSHIPS AND STATE AID. CHAPTER 19. AGRICULTURE. CHAPTER 20. NATURAL RESOURCES. CHAPTER 20A. WATER RESOURCES (REPEALED). CHAPTER 21. LABOR CHAPTER 21A. UNEMPLOYMENT COMPENSATION. CHAPTER 22. ENVIRONMENTAL RESOURCES. CHAPTER 22A. MINERS' HEALTH, SAFETY AND TRAINING. CHAPTER 22B. ENVIRONMENTAL BOARDS. CHAPTER 22C. ENVIRONMENTAL RESOURCES; BOARDS, AUTHORITIES, COMMISSIONS AND COMPACTS. CHAPTER 23. WORKERS' COMPENSATION. CHAPTER 24. PUBLIC SERVICE COMMISSION. CHAPTER 24A. COMMERCIAL MOTOR CARRIERS. CHAPTER 24B. GAS PIPELINE SAFETY. CHAPTER 24C. UNDERGROUND FACILITIES DAMAGE PREVENTION. CHAPTER 24D. CABLE TELEVISION. CHAPTER 24E. STATEWIDE ADDRESSING AND MAPPING. CHAPTER 24F. VETERANS' GRAVE MARKERS. CHAPTER 25. DIVISION OF CORRECTIONS. CHAPTER 26. STATE HEALTH FACILITIES. CHAPTER 27. MENTALLY ILL PERSONS. CHAPTER 28. STATE CORRECTIONAL AND PENAL INSTITUTIONS. CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS. CHAPTER 29A. STATE ADMINISTRATIVE PROCEDURES ACT. CHAPTER 29B. FREEDOM OF INFORMATION. CHAPTER 29C. UNIFORM NOTARY ACT. CHAPTER 30. PROFESSIONS AND OCCUPATIONS. CHAPTER 31. CORPORATIONS. CHAPTER 31A. BANKS AND BANKING. CHAPTER 31B. UNIFORM LIMITED LIABILITY COMPANY ACT. CHAPTER 31C. CREDIT UNIONS. CHAPTER 31D. WEST VIRGINIA BUSINESS CORPORATION ACT. CHAPTER 31E. WEST VIRGINIA NONPROFIT CORPORATION ACT. CHAPTER 31F. WEST VIRGINIA BENEFIT CORPORATION ACT. CHAPTER 31G. BROADBAND ENHANCEMENT AND EXPANSION POLICIES. CHAPTER 31H. SMALL WIRELESS FACILITIES DEPLOYMENT ACT. CHAPTER 31I. TRUST COMPANIES. CHAPTER 32. UNIFORM SECURITIES ACT. CHAPTER 32A. LAND SALES; FALSE ADVERTISING; ISSUANCE AND SALE OF CHECKS, DRAFTS, MONEY ORDERS, ETC. CHAPTER 32B. THE WEST VIRGINIA COMMODITIES ACT. CHAPTER 33. INSURANCE. CHAPTER 34. ESTRAYS, DRIFT AND DERELICT PROPERTY. CHAPTER 35. PROPERTY OF RELIGIOUS, EDUCATIONAL AND CHARITABLE ORGANIZATIONS. CHAPTER 35A. NAMES, EMBLEMS, ETC., OF ASSOCIATIONS, LODGES, ETC. CHAPTER 36. ESTATES AND PROPERTY. CHAPTER 36A. CONDOMINIUMS AND UNIT PROPERTY. CHAPTER 36B. UNIFORM COMMON INTEREST OWNERSHIP ACT. CHAPTER 37. REAL PROPERTY. CHAPTER 37A. ZONING. CHAPTER 37B. MINERAL DEVELOPMENT. CHAPTER 37C. MINERAL DEVELOPMENT. CHAPTER 38. LIENS. CHAPTER 39. RECORDS AND PAPERS. CHAPTER 39A. ELECTRONIC COMMERCE. CHAPTER 39B. UNIFORM POWER OF ATTORNEY ACT. CHAPTER 40. ACTS VOID AS TO CREDITORS AND PURCHASERS. CHAPTER 41. WILLS. CHAPTER 42. DESCENT AND DISTRIBUTION. CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES. CHAPTER 44. ADMINISTRATION OF ESTATES AND TRUSTS. CHAPTER 44A. WEST VIRGINIA GUARDIANSHIP AND CONSERVATORSHIP ACT. CHAPTER 44B. UNIFORM PRINCIPAL AND INCOME ACT. CHAPTER 44C. UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT. CHAPTER 44D. UNIFORM TRUST CODE. CHAPTER 45. SURETYSHIP AND GUARANTY. CHAPTER 46. UNIFORM COMMERCIAL CODE. CHAPTER 46A. WEST VIRGINIA CONSUMER CREDIT AND PROTECTION ACT. CHAPTER 46B. REGULATION OF THE RENTAL OF CONSUMER GOODS UNDER RENT-TO-OWN AGREEMENTS. CHAPTER 47. REGULATION OF TRADE. CHAPTER 47A. WEST VIRGINIA LENDING AND CREDIT RATE BOARD. CHAPTER 47B. UNIFORM PARTNERSHIP ACT. CHAPTER 48. DOMESTIC RELATIONS. CHAPTER 49. CHILD WELFARE. CHAPTER 50. MAGISTRATE COURTS. CHAPTER 51. COURTS AND THEIR OFFICERS. CHAPTER 52. JURIES. CHAPTER 53. EXTRAORDINARY REMEDIES. CHAPTER 54. EMINENT DOMAIN. CHAPTER 55. ACTIONS, SUITS AND ARBITRATION; JUDICIAL SALE. CHAPTER 56. PLEADING AND PRACTICE. CHAPTER 57. EVIDENCE AND WITNESSES. CHAPTER 58. APPEAL AND ERROR. CHAPTER 59. FEES, ALLOWANCES AND COSTS; NEWSPAPERS; LEGAL ADVERTISEMENTS. CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS. CHAPTER 60A. UNIFORM CONTROLLED SUBSTANCES ACT. CHAPTER 60B. DONATED DRUG REPOSITORY PROGRAM. CHAPTER 61. CRIMES AND THEIR PUNISHMENT. CHAPTER 62. CRIMINAL PROCEDURE. CHAPTER 63. REPEAL OF STATUTES. CHAPTER 64. LEGISLATIVE RULES. CHAPTER 11. TAXATION. Article 9All ArticlesArticle 10AARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.§11-10-1. Legislative findings.§11-10-2. Short title; arrangement and classification.§11-10-3. Application of this article.§11-10-4. Definitions.§11-10-5. General power; regulations and forms.§11-10-5a. Investigations.§11-10-5aa. Confidentiality of information obtained during telecommunications tax study.§11-10-5b. Subpoena and subpoena duces tecum.§11-10-5bb. Applying lottery prizes to tax liabilities.§11-10-5c. Returns by Tax Commissioner.§11-10-5cc. Disclosure of certain tax information to Commissioner of Highways.§11-10-5d. Confidentiality and disclosure of returns and return information.§11-10-5dd. Disclosure of certain tax information pursuant to written agreements with state agencies purchasing or leasing goods or services or the Enterprise Resource Planning Board to facilitate purchasing; and the State Auditor.§11-10-5e. Service of notice.§11-10-5ee. Limitations on claiming credits and rebates; rulemaking.§11-10-5f. Timely filing and paying.§11-10-5g. Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.§11-10-5h. Enforcement proceedings.§11-10-5i. Enforcement powers.§11-10-5j. Liability for taxes withheld or collected.§11-10-5k. Fractional parts of a cent.§11-10-5l. Payment of estimated tax.§11-10-5m. Overpayment of installments.§11-10-5n. Payment by commercially acceptable means.§11-10-5o. Notice of fiduciary relationship.§11-10-5p. Effective date of amendments.§11-10-5q. Settlement agreements and compromises.§11-10-5r. Technical assistance advisories.§11-10-5s. Disclosure of certain taxpayer information.§11-10-5t. Payment by electronic fund transfers.§11-10-5u. Disclosure of persons making retail sales of tobacco products.§11-10-5v. Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property.§11-10-5w. Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen-a of this chapter to county assessors, the Department of Environmental Protection and to the Public Service Commission; offenses; penalties.§11-10-5x. Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or delinquencies of the organization.§11-10-5y. Disclosure of return information to Consolidated Public Retirement Board.§11-10-5z. Electronic filing for certain persons.§11-10-6. Mathematical or clerical errors; collection of balance due on return without remittance.§11-10-7. Assessment.§11-10-7a. Abatement.§11-10-7b. Abatement of interest attributable to errors and by tax division.§11-10-7c. Abatement of any penalty or addition to tax attributable to written advice by Tax Commissioner.§11-10-7d. Combining assessments.§11-10-8. Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date.§11-10-9. Hearing procedure.§11-10-9a. Small claims procedure; disputes involving $10,000 or less.§11-10-10. Appeals.§11-10-10a. Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court.§11-10-11. Collection of tax.§11-10-11a. Administration of special district excise tax; commission authorized.§11-10-11b. Fund creation; authorization for expenditure.§11-10-11c. State administration of local sales and use taxes and excise taxes; jurisdiction and standing before the office of tax appeals; rule-making authority.§11-10-12. Liens, release; subordination; foreclosure; withdrawal.§11-10-13. Levy and distraint.§11-10-13a. Property exempt from levy.§11-10-13b. Surrender of property subject to levy.§11-10-13c. Sale of seized property.§11-10-13d. Sale of perishable goods.§11-10-13e. Redemption of property.§11-10-13f. Certificate of sale; deed to real property; notice and access to recover personal property; abandonment and removal of personal property.§11-10-13g. Legal effect of certificate of sale of personal property and deed of real property.§11-10-13h. Records of sale.§11-10-13i. Expense of levy and sale.§11-10-13j. Application of proceeds of levy.§11-10-13k. Authority to release levy and return property.§11-10-14. Overpayments; credits; refunds and limitations.§11-10-14a. Tax refund check-off programs.§11-10-14b. Monetary remedies for overpayments due to unconstitutionality.§11-10-14c. Prompt payment of refunds of personal income taxes.§11-10-14d. Prompt payment of refunds of corporation net income taxes.§11-10-15. Limitations on assessment.§11-10-16. Limitations on collection.§11-10-17. Interest.§11-10-17a. Determination of rate of interest.§11-10-18. Additions to tax.§11-10-18a. Additions to tax for failure to pay estimated income or business franchise tax.§11-10-18b. Additions to tax for failure to pay any other estimated tax.§11-10-18c. Failure to file partnership return or report.§11-10-19. Penalties.§11-10-19a. Failure to file correct information returns.§11-10-20. Effective date; transition rules.§11-10-21. Severability.§11-10-22. Information returns and due date thereof.§11-10-23. Alternative dispute resolution of tax disputes.§11-10-24. Commissioner to review taxpayer problem resolution procedures; report to Legislature.§11-10-25. Taxpayer must show tax exemption applies; presumption.§11-10-26. Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state.§11-10-27. Administrative fees.Display all Article 10 Sections Loading Articles 0.20923280715942
