§11-15-33. Effective Date
The provisions of this article as amended or added during the regular legislative session in the year 2003 shall take effect January 1, 2004, and apply to all sales made on or after that date and to all returns and payments due on or after that day.
§11-15-34. Tourism Development Project Tax Credit
(a) There is allowed as a credit against the consumers sales and service tax collected and required to be remitted pursuant to this article from the operation of an approved tourism development project as defined in section three, article two-e, chapter five-b of this code, the amount determined under section eight, article two-e, chapter five-b […]
§11-15-31. Construction and Severability
(a) Construction. –- If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-b of this chapter conflict and cannot be harmonized, then the provisions of article fifteen-b shall control. (b) Severability. -– If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any […]
§11-15-32. General Procedure and Administration
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article fifteen with like effect as if said act were applicable only to the tax imposed by this article fifteen and were set forth in extenso […]
§11-15-18a. Receivership; Bankruptcy; Priority of Tax
All taxes due and unpaid under this article shall be paid from the first money available for distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person or entity, subject to 38-10C-1 et seq. of this code and subject to the priority of taxes and debts due the United States […]
§11-15-18b. Tax on Motor Fuel
(a) General. — All sales of motor fuel and alternative fuel subject to the flat rate of the tax imposed by section five, article fourteen-c of this chapter, are subject to the tax imposed by this article and comprises the variable component of the tax imposed by section five, article fourteen-c of this chapter and […]
§11-15-19. Other Times for Filing Returns
The Tax Commissioner may, upon written request, authorize a taxpayer whose books and records are not kept on a monthly basis to file returns at times other than those specified in section sixteen, but in no event shall a taxpayer make less than one return a calendar month, except as provided by section twenty or […]
§11-15-20. Quarterly and Annual Returns
(a) When the total consumers sales and use tax remittance for which a person is liable does not exceed an average monthly amount over the taxable year of $250, he or she may pay the tax and make a quarterly return on or before the twentieth day of the first month in the next succeeding […]
§11-15-21. Annual Return; Extension of Time
(a) Date due. — On or before thirty days after the end of the tax year, each person liable for the payment of any tax due under this article shall make and file an annual return in such form as may be required by the Tax Commissioner, showing: (1) Total gross proceeds of his business […]
§11-15-22. Consolidated Returns
A person operating two or more places of business of like character from which are made or dispensed sales or services which are taxable hereunder shall file consolidated returns covering all such sales or services.