CHAPTER 11. TAXATION.

§11-9-2. Application of this article.

(a) The provisions of this article apply to the following taxes imposed by this chapter:

(1) Inheritance and transfer taxes and estate taxes imposed by article eleven of this chapter;

(2) Business registration tax imposed by article twelve of this chapter;

(3) Minimum severance tax on coal imposed by article twelve-b of this chapter;

(4) Corporate license tax imposed by article twelve-c of this chapter;

(5) Business and occupation tax imposed by article thirteen of this chapter;

(6) Severance and business privilege taxes imposed by article thirteen-a of this chapter;

(7) Additional severance taxes imposed by article thirteen-v of this chapter;

(8) Telecommunications tax imposed by article thirteen-b of this chapter;

(9) Gasoline and special fuels excise tax imposed by article fourteen of this chapter;

(10) Motor fuels excise tax imposed by article fourteen-c of this chapter;

(11) Motor carrier road tax imposed by article fourteen-a of this chapter;

(12) Interstate fuel tax agreement authorized by article fourteen-b of this chapter;

(13) Consumers sales and service tax imposed by article fifteen of this chapter;

(14) Use tax imposed by article fifteen-a of this chapter;

(15) Tobacco products excise taxes imposed by article seventeen of this chapter;

(16) Soft drinks tax imposed by article nineteen of this chapter;

(17) Personal income tax imposed by article twenty-one of this chapter;

(18) Business franchise tax imposed by article twenty-three of this chapter;

(19) Corporation net income tax imposed by article twenty-four of this chapter; and

(20) Health care provider taxes imposed by article twenty-seven of this chapter.

(b) The provisions of this article also apply to the West Virginia tax procedure and administration act in article ten of this chapter and to any other articles of this chapter when application is expressly provided by the Legislature.

(c) The provisions of this article also apply to municipal sales and use taxes imposed pursuant to article thirteen-c, chapter eight of this code; the charitable bingo fee imposed by sections six and six-a, article twenty, chapter forty-seven of this code; the charitable raffle fee imposed by section seven, article twenty-one of said chapter; and the charitable raffle boards and games fees imposed by section three, article twenty-three of said chapter.

(d) Each and every provision of this article applies to the articles of this chapter listed in subsections (a), (b) and (c) of this section, with like effect, as if the provisions of this article were applicable only to the tax and were set forth in extenso in this article.

Bills Affecting §11-9-2

2003 Regular Session: HB2971
2003 Regular Session: HB3157
2003 Regular Session: SB478
2003 Regular Session: SB496
2003 Regular Session: SB607
2004 Regular Session: HB3157
2004 Regular Session: HB4357
2004 Regular Session: HB4696
2004 Regular Session: SB114
2004 Regular Session: SB438
2004 Regular Session: SB438
2004 Regular Session: SB594
2004 Regular Session: SB701
2005 1X: HB103
2005 1X: SB1004
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4519
2006 Regular Session: HB4566
2006 Regular Session: HB4737
2006 Regular Session: SB520
2007 Regular Session: HB3135
2009 Regular Session: HB2027
2009 Regular Session: HB2882
2009 Regular Session: SB401
2016 Regular Session: HB4504
2016 Regular Session: SB604
2016 Regular Session: SB668
2017 Regular Session: HB3044
2017 Regular Session: HB3045
2017 Regular Session: HB3046
2017 Regular Session: HB3085
2017 Regular Session: SB335
2017 Regular Session: SB385
2018 Regular Session: HB3045
2018 Regular Session: HB4344
2018 Regular Session: HB4450
2019 Regular Session: HB2101
2019 Regular Session: HB2318
2019 Regular Session: HB2455
2019 Regular Session: HB2574
2019 Regular Session: SB365
2020 Regular Session: HB2101
2020 Regular Session: HB2318
2020 Regular Session: HB2455
2020 Regular Session: HB2574
2020 Regular Session: HB4898
2020 Regular Session: HB4904
2020 Regular Session: SB63
2020 Regular Session: SB478
2020 Regular Session: SB538
2020 Regular Session: SB538
2020 Regular Session: SB622
2021 Regular Session: HB2082
2021 Regular Session: HB2140
2021 Regular Session: HB2148
2021 Regular Session: HB2301
2021 Regular Session: HB2649
2021 Regular Session: HB2735
2021 Regular Session: HB3135
2021 Regular Session: SB258
2021 Regular Session: SB278
2021 Regular Session: SB554
2021 Regular Session: SB600
2021 Regular Session: SB605
2022 Regular Session: HB2735
2022 Regular Session: HB3135