§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
§11-27-21. Apportionment of Gross Receipts
When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.
§11-27-22. Accounting Periods and Methods of Accounting
(a) General rule. — For purposes of the tax imposed by this article, a taxpayer's taxable year shall be the same as taxpayer's taxable year for federal income tax purposes. If taxpayer has no taxable year for federal income tax purposes, then the calendar year shall be taxpayer's taxable year under this article. (b) Change […]
§11-27-23. Time for Filing Returns and Other Documents
(a) Annual return. — Every person subject to a tax imposed by this article shall file an annual return with the Tax Commissioner. Returns made on the basis of a calendar year shall be filed on or before the thirty-first day of January following the close of the calendar year. Returns made on the basis […]
§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 […]