§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 […]
§11-27-19. Imposition of Tax on Providers of Therapists' Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing therapists' services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing outpatient hospital services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in […]
§11-27-16. Imposition of Tax on Providers of Physicians' Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing physicians' services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health carerelated tax. (b) Rate and measure of tax. — The tax imposed in subsection (a) […]
§11-27-17. Imposition of Tax on Providers of Podiatry Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing podiatry services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-18. Imposition of Tax on Providers of Psychological Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing psychological services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-6. Imposition of Tax on Providers of Dental Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing dental services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing emergency ambulance service, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in […]