West Virginia Legislature
Code of West Virginia, 1931
Official Recodification - Enacted December 31, 1930 - Effective January 1, 1931
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6,321 of 6,321 sections
Showing 851–900 of 6,321 sections
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11-11-10 Ch. 11 — TAXATION Inheritance and Transfer Taxes Suspension of Tax Pending Settlement of Estate Whenever it shall be necessary in the settlement of any estate to retain property or funds for the purpose of paying any liability, the amount or validity of wh… Proofed
11-11-11 Ch. 11 — TAXATION Inheritance and Transfer Taxes Payments and Collection All taxes imposed by this article, unless otherwise provided, shall be due and payable ninety days after the first appointed executor or administrator liable th… Proofed
11-11-12 Ch. 11 — TAXATION Inheritance and Transfer Taxes Duties of Personal Representatives, Fiduciaries and Transferees; Payment of Tax by Foreign Fiduciary Every executor, administrator, trustee, guardian, committee or other fiduciary having charge of an estate, any part of which is subject to such tax, and, every … Proofed
11-11-13 Ch. 11 — TAXATION Inheritance and Transfer Taxes Report of Transfers by County Court Whenever the county court of any county, or the clerk thereof, shall have reason to believe that a transfer, subject to taxation hereunder has been made, whethe… Proofed
11-11-14 Ch. 11 — TAXATION Inheritance and Transfer Taxes Statement of Transfers by Personal Representative or Trustee With the inventory of every estate, the executor, administrator or trustee shall file a statement showing, to the best of his judgment, whether any transfer of … Proofed
11-11-15 Ch. 11 — TAXATION Inheritance and Transfer Taxes Assessment by Tax Commissioner The tax commissioner shall as soon as may be, from the statements and reports made by the clerk and the personal representative or trustee or other person as af… Proofed
11-11-16 Ch. 11 — TAXATION Inheritance and Transfer Taxes Transfers Not Reported to Commissioner If any transfer be not reported to the tax commissioner by the clerk of the county court or the executor, administrator, trustee, grantee, vendee, bargainee or … Proofed
11-11-17 Ch. 11 — TAXATION Inheritance and Transfer Taxes Appraisement and Inventory If, within sixty days from the death of any person whose estate is liable to an inheritance tax under this article, the appraisement of any such estate is not c… Proofed
11-11-18 Ch. 11 — TAXATION Inheritance and Transfer Taxes Amendment of Assessment; Recordation Notwithstanding any such certificates may have been made and recorded, if it afterward appear to the tax commissioner that the transfer of the property mentione… Proofed
11-11-19 Ch. 11 — TAXATION Inheritance and Transfer Taxes Payment of Tax to Tax Commissioner As soon as the amount of any tax upon any transfer shall be certified by the tax commissioner, the person liable for such tax shall pay the amount thereof to th… Proofed
11-11-20 Ch. 11 — TAXATION Inheritance and Transfer Taxes Enforcement of Tax Lien If any such taxes, hereinbefore provided for, shall not be paid within sixty days from the time they become payable, or if there be an appeal with respect to th… Proofed
11-11-21 Ch. 11 — TAXATION Inheritance and Transfer Taxes Appeals From Assessment Within thirty days after the tax commissioner shall have forwarded a certificate of the amount of tax assessed upon the transfer of any property, any person int… Proofed
11-11-22 Ch. 11 — TAXATION Inheritance and Transfer Taxes Fees of County Clerk For his services in recording such certificate or copy of judgment, the clerk of the county court shall be entitled to a fee of fifty cents, to be taxed to and … Proofed
11-11-23 Ch. 11 — TAXATION Inheritance and Transfer Taxes Credit of Tax in Final Settlement of Fiduciary In the settlement of his accounts, any fiduciary making payment of the amount assessed upon any such transfer, as shown by any such certificate or judgment, may… Proofed
11-11-24 Ch. 11 — TAXATION Inheritance and Transfer Taxes Settlement by Tax Commissioner of Dispute as to Amount of Tax The tax commissioner may compromise and settle the amount of such taxes whenever controversy may arise as to the ownership between the former owner of the prope… Proofed
11-11-25 Ch. 11 — TAXATION Inheritance and Transfer Taxes Liability of Fiduciaries and Sureties Every fiduciary, and the sureties on his official bond, shall be liable to the State for any taxes payable to the State on the estate of his decedent, to the am… Proofed
11-11-26 Ch. 11 — TAXATION Inheritance and Transfer Taxes Violations of Article Any clerk or other person failing to discharge any duty imposed upon him by this article shall be guilty of a misdemeanor, and, upon convicion thereof, be fined… Proofed
11-11-27 Ch. 11 — TAXATION Inheritance and Transfer Taxes Inspection of Books by Tax Commissioner Every person having in his possession or control any book or paper containing any information respecting property transferred, as aforesaid, shall, at the reque… Proofed
11-12-1 Ch. 11 — TAXATION License Taxes Business Requiring License No person without a state license therefor, shall (a) Keep a hotel, eating house, or restaurant ; or (b) Keep, for public use or resort, a bowling alley, poo… Proofed
11-12-2 Ch. 11 — TAXATION License Taxes Punishment for Acting Without License Any person convicted of violating any of the provisions of the preceding section, shall be fined not less than twenty nor more than one hundred dollars, and may… Proofed
11-12-3 Ch. 11 — TAXATION License Taxes Injunction Against Unlicensed Business If any person fail or refuse to pay any license tax due the State, in addition to all other penalties and remedies provided by law, the circuit court, or the ju… Proofed
11-12-4 Ch. 11 — TAXATION License Taxes Business Not Requiring License This article shall not be construed (a) To require a license to keep a boarding house, or boarding school, where boarders are not received for less than three… Proofed
11-12-5 Ch. 11 — TAXATION License Taxes Hotels Every house where food and lodging is usually furnished to travelers, and payment required therefor, shall be deemed a hotel or tavern. Every person licensed to… Proofed
11-12-6 Ch. 11 — TAXATION License Taxes Issuance of License by County Clerk The state licenses mentioned in section one of this article shall be issued by the clerk of the county court upon proper application filed with him, as provided… Proofed
11-12-7 Ch. 11 — TAXATION License Taxes Application to Clerk for License Every person desiring to obtain a state license shall apply for a certificate therefor to the clerk of the county court, except as hereinafter provided. Proofed
11-12-8 Ch. 11 — TAXATION License Taxes License to County Clerk The clerk of the county court may obtain a certificate for a state license from the clerk of the circuit court in the same manner as another person may obtain s… Proofed
11-12-9 Ch. 11 — TAXATION License Taxes Force of Municipal License Where the council of a city, town or village is authorized by its charter or any law of the State to impose a penalty for doing any act, or engaging in any busi… Proofed
11-12-10 Ch. 11 — TAXATION License Taxes Conditions Precedent to Doing Business The granting of a license to any person to carry on any business for which a license is required, under any of the provisions of this article, shall not be cons… Proofed
11-12-11 Ch. 11 — TAXATION License Taxes Revocation of License The county court is hereby authorized to revoke any license mentioned in section one of this article for good cause shown upon petition, in writing, of any inha… Proofed
11-12-12 Ch. 11 — TAXATION License Taxes Place of Business; City Licenses Every certificate issued as aforesaid, if it be to authorize the keeping of a hotel or tavern, eating house, or restaurant, or bowling alley, billiard table, ba… Proofed
11-12-13 Ch. 11 — TAXATION License Taxes Grant and Conditions of Pool Room License Every person desiring a license for the purpose of keeping, for public use or resort, a bowling alley, pool table, billiard table, bagatelle table or any table … Proofed
11-12-14 Ch. 11 — TAXATION License Taxes Grant and Conditions of Taxicab License Every person desiring a license for the purpose of keeping or maintaining a taxicab stand or any place of like kind or character, for public use or resort, shal… Proofed
11-12-15 Ch. 11 — TAXATION License Taxes Assignment of License Any person holding a license for any purpose mentioned in section one of this article may, except as otherwise provided, assign the unexpired term thereof to an… Proofed
11-12-16 Ch. 11 — TAXATION License Taxes Duration of Certain Licenses The license tax for all annual licenses named in section one of this article shall begin with the first day of July, of each year, and end with the thirtieth da… Proofed
11-12-17 Ch. 11 — TAXATION License Taxes Duration of Other Licenses The state license to sell patent rights, or act as hawker or peddler; or run or operate for profit, a merry-go-round, a cane rack, doll baby rack, knife rack, s… Proofed
11-12-18 Ch. 11 — TAXATION License Taxes Weekly Tax on Theatrical Performances and Public Shows There shall be a state tax per week on theatrical performances, and on a circus, menagerie, street or other carnival, or public show, for every exhibition. Proofed
11-12-19 Ch. 11 — TAXATION License Taxes Appeals to Tax Commissioner From Assessment of License Tax; Requiring Payment of Full Amount of Taxx If any person desiring a state license of any kind be dissatisfied with the amount of taxes to be assessed thereon as stated in the certificate of the clerk of … Proofed
11-12-20 Ch. 11 — TAXATION License Taxes Review by Circuit Court; Collection of Tax by Commissioner If the tax commissioner shall find any person liable to the State for the payment of license tax, he may issue a license to such person and collect the amount o… Proofed
11-12-21 Ch. 11 — TAXATION License Taxes Oaths and Witnesses The tax commissioner, or his agents, shall have the power and authority to administer oaths and examine witnesses in any matter, or investigation, in connection… Proofed
11-12-22 Ch. 11 — TAXATION License Taxes Posting and Exhibiting License Every person holding a state license for any of the purposes mentioned in section one of this article, and every person holding such license to sell cigars, or … Proofed
11-12-23 Ch. 11 — TAXATION License Taxes Ascertainment by Clerk of Persons Taxable; Doing Business Without Paying Tax It shall be the duty of the clerk of every county court to ascertain from time to time all persons in his county from whom state license is required by law, and… Proofed
11-12-24 Ch. 11 — TAXATION License Taxes Preparation of List of Licenses Such clerk shall from time to time make fair classified lists of all persons in his county from whom state license is required by law, specifying in such lists … Proofed
11-12-25 Ch. 11 — TAXATION License Taxes Delivery of License List to Collector He shall complete and deliver, to the sheriff or collector daily, the list of licenses issued by him. Proofed
11-12-26 Ch. 11 — TAXATION License Taxes List of Licenses for Auditor He shall transmit to the auditor on or before the fifteenth day of each month proper lists of all state licenses for which certificates may have been issued in … Proofed
11-12-27 Ch. 11 — TAXATION License Taxes Lists as Evidence Against Collector Such lists shall be evidence against the sheriff or collector to charge him with the amount of state tax therein stated. Proofed
11-12-28 Ch. 11 — TAXATION License Taxes Instructions by Tax Commissioner The tax commissioner shall, by letter or printed circular, give such instructions from time to time to the clerks of the county courts, municipal clerks and oth… Proofed
11-12-29 Ch. 11 — TAXATION License Taxes Failure of Officers to Perform Duties If any clerk, or municipal or other officer, fail to perform any duty required of him by this article, or to obey the instructions of the tax commissioner so fa… Proofed
11-12-30 Ch. 11 — TAXATION License Taxes Distress for Taxes The sheriff or other collector shall be authorized to distrain immediately upon receipt of the list provided for in section twenty-four of this article, for the… Proofed
11-12-31 Ch. 11 — TAXATION License Taxes Return by Collector of Person as Insolvent When the sheriff or collector is unable to find property out of which to make the taxes imposed upon persons who may have been assessed with a license tax, such… Proofed
11-12-32 Ch. 11 — TAXATION License Taxes Payment of Taxes Into Treasury Every sheriff and collector shall account for, and pay into the treasury of the State, the state taxes on state licenses at the following times: The taxes asses… Proofed
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