As used in this article: (1) "Business activity" means all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, but does not mean any of the activities of foreign corporations enumerated in subsections (b), (c) and (d), section forty-nine, article one, chapter thirty-one of […]
Except when a specific provision of this article directly conflicts with a provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter of the code, the provisions of that act are fully applicable to the corporate license tax imposed by this article. In the event of any […]
(a) The provisions of this article shall take effect on July 1, 1993, and apply to license tax years beginning July 1, 1993 and thereafter. (b) Tax liabilities, if any, arising for taxable years ending prior to July 1, 1993, shall be determined, administered, assessed and collected as if sections seventy-six through eighty-four and eighty-six […]
If any provision of this article or the application thereof to any person or circumstance is for any reason adjudged by any court of competent jurisdiction to be unconstitutional or otherwise invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision […]
Each provision of this article is repealed for all taxable periods beginning on and after July 1, 2008: Provided, That tax and fee liabilities arising for license tax years ending before July 1, 2008, are determined, paid, administered, assessed and collected as if the tax imposed by this article had not been repealed, and the […]
(a) Corporate license required. — No corporation, domestic or foreign, may engage in any business activity in this state without paying the corporate license tax to the Tax Commissioner of the State of West Virginia, except as provided in subsection (c) of this section. (b) Tax levied. — Every corporation shall pay an annual corporate […]
(a) Payment and collection of tax. — When application is made to the Secretary of State for a certificate of incorporation or authority to do business in this state, the applicant shall pay all taxes and fees due under this article; and the Secretary of State shall collect the corporate license tax for the first […]
It shall be the duty of every corporation required to pay the tax to file a properly completed return together with payment of tax owed to the Tax Commissioner by July 1, of the license year; and if it fails to do so it shall be liable for payment of interest, additions to tax and […]
Every domestic and foreign corporation and every domestic and foreign limited partnership shall pay an annual fee of $25 for the services of the Secretary of State as attorney-in-fact for the corporation or limited partnership, which fee is due and payable at the initial registration of the corporation and limited partnership and every year thereafter […]
(a) It shall be the duty of the Tax Commissioner, between April fifteenth and May fifteenth each year, to notify every domestic corporation and every foreign corporation currently registered to do business in this state which is or may be liable for payment of the tax imposed by this article of the time of payment […]
The Secretary of State shall within twenty days after the close of each month make a report to the Tax Commissioner for the preceding month, in which he or she shall set out the name of every corporation to which he or she issued a certificate of incorporation during the month, as well as the […]
The following penalties shall be in addition to the penalties and remedies available under articles nine and ten of this chapter of the code: (a) Administrative penalty. — The commissioner shall impose upon each delinquent corporation a fine in the amount of $100 per year for each license tax year or portion thereof in which […]
All taxes collected under the provisions of this article shall be paid into the General Revenue Fund of the State Treasury in the manner provided by law.
