§11-27-31. Crimes and Penalties
Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter applies to the taxes imposed by this article with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
§11-27-32. Dedication of Tax
(a) The amount of taxes collected under this article, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds, the amount of any interest payable with respect to such refunds, and costs of administration and collection, shall be deposited into the special revenue fund […]
§11-27-33. Abrogation
This tax abrogates and is of no further force and effect, without any further action by the Legislature, upon the earliest of the following dates: (a) The date upon which an act of Congress becomes effective which prohibits the inclusion of revenue from these broad-based health care related taxes in state share when obtaining matching […]
§11-27-34. Severability
If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in […]
§11-27-35. Effective Date
This act of the Legislature shall take effect upon its passage in the year 1993: Provided, That the taxes imposed by this article shall not be levied on gross receipts received or accrued before June 1, 1993, and shall be levied on gross receipts received or accrued on or after that date.
§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners
(a) Effective July 1, 2001, the rate of the tax imposed under: (1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and five hundred seventy-five thousandths percent; and
§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes
(a) Increase in rates of certain provider taxes. — Notwithstanding any provision of this code to the contrary: (1) The rate of the tax imposed by section four of this article on providers of ambulatory surgical centers shall be two and thirty-six hundredths percent of the gross receipts received or receivable by providers on and […]
§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals
(a) In addition to the rate of the tax imposed by 11-27-9 and 11-27-15 of this code on providers of inpatient and outpatient hospital services, there is imposed on certain eligible acute care hospitals an additional tax of 75 one-hundredths of one percent on the gross receipts received or receivable by eligible acute care hospitals […]
§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules
(a) In addition to the rate of the tax imposed by 11-27-9, 11-27-15, and 11-27-38 of this code on providers of inpatient and outpatient hospital services, there shall be imposed on certain eligible acute care hospitals an additional tax of 0.13 percent on the gross receipts received or receivable by an eligible acute care hospital […]
§11-27-30. Exchange of Information to Facilitate Compliance
Notwithstanding the provisions of section five-d, article ten of this chapter, or any other provision of this code to the contrary, the Tax Commissioner and the commissioner of the bureau of administration and finance of the Department of Health and Human Resources, or any successor agency thereto, may, by written agreement, provide for the exchange […]