§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 […]
§11-27-24. Payment of Estimated Tax
(a) General rule. — Every person subject to a tax imposed by this article must make estimated tax payments for a taxable year in which such person's tax liability can reasonably be expected to exceed $50 per month. Eleven twelfths of such person's estimated tax liability must be remitted in monthly installment payments during that […]
§11-27-25. Time for Paying Tax
(a) General rule. — The person required to make an annual return under this article shall, without assessment or notice and demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the annual return, determined without regard to any extension of time for filing such return. (b) Extension of […]
§11-27-26. Place for Filing Returns and Other Documents
Tax returns, statements or other documents, or copies thereof, required by this article or by rules shall be filed with the Tax Commissioner by delivery, in person or by mail, postage prepaid, to the Tax Commissioner's office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by rule, prescribe the place for filing such […]
§11-27-27. Signing of Returns and Other Documents
(a) General. — Any return, statement or other document required to be made under the provisions of this article shall be signed in accordance with instructions or regulations prescribed by the Tax Commissioner. (b) Signing of corporation returns. — The president, vice president, treasurer, assistant treasurer, chief accounting officer or any other duly authorized officer […]
§11-27-28. Records
(a) Every person liable for reporting or paying any tax under this article shall keep such records, receipts, invoices and other pertinent papers in such forms as the Tax Commissioner may require. (b) Every person liable for reporting or paying any tax under this article shall keep such records for not less than three years […]
§11-27-29. 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 applies to the taxes imposed by this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes imposed by this article and […]
§11-27-20. Double Taxation Prohibited
(a) No health care provider shall be required to report gross receipts derived from furnishing a health care item or service under more than one section of this article which imposes a tax. (b) Gross receipts derived from furnishing a health care item or service to a patient shall be taxed only one time under […]