Code of West Virginia, 1931

Code	Chapter	Article	Section Heading	Section Text Preview	Status
11-12-83	Ch. 11 — TAXATION	License Taxes	Amount and Payment of License Tax on Telegraph, Telephone and Express Companies	At the time of making the returns by any foreign telegraph, telephone or express company, required by the preceding section, the officer or agent making the sam…	Proofed
11-12-84	Ch. 11 — TAXATION	License Taxes	Construction of Sections 81-83	Nothing in the provisions of sections eighty-one and eighty-three, both inclusive, of this article, shall be construed to impose such license tax on foreign ins…	Proofed
11-12-85	Ch. 11 — TAXATION	License Taxes	Itinerant Vendors; Exceptions	The words “itinerant vendor,’’ for the purpose of this article, shall mean and include all persons, firms or corporations, both principals and agents, who engag…	Proofed
11-12-86	Ch. 11 — TAXATION	License Taxes	Statement Filed by Itinerant Vendor With County Clerk	No itinerant vendor shall advertise, represent or hold forth a sale of goods, wares or merchandise as a bankrupt, insolvent, assignee, trustee, estate, executor…	Proofed
11-12-87	Ch. 11 — TAXATION	License Taxes	Deposit by Itinerant Vendor With Clerk	Every itinerant vendor desiring to do business within this State shall deposit with such clerk of the county court the sum of five hundred dollars, as a special…	Proofed
11-12-88	Ch. 11 — TAXATION	License Taxes	Use of Such Deposit to Pay Creditors, Fines and Taxes	The deposits so made with such clerk shall be subject to attachment and execution on behalf of creditors whose claims arise in connection with the business cond…	Proofed
11-12-89	Ch. 11 — TAXATION	License Taxes	License and Tax of Itinerant Vendor	On every license to carry on the business of itinerant vendor, there shall be assessed an annual license tax of five hundred dollars, and such license shall be …	Proofed
11-12-90	Ch. 11 — TAXATION	License Taxes	Acting Without License by Itinerant Vendor; Other Violations of Article	Every itinerant vendor who sells or exhibits for sale at public or private sale, any goods, wares and merchandise without first obtaining a license therefor, an…	Proofed
11-13-1	Ch. 11 — TAXATION	Business and Occupation Tax	Definitions	When used in this article, the term “person” or the term “company,” herein used interchangeably, includes any individual, firm, copartnership, joint adventure, …	Proofed
11-13-2	Ch. 11 — TAXATION	Business and Occupation Tax	Imposition of Privilege Tax	There is hereby levied and shall be collected annual privilege taxes against the persons, on account of the business activities, and in the amounts to be determ…	Proofed
11-13-3	Ch. 11 — TAXATION	Business and Occupation Tax	Licensed Character of Taxed Occupations	If any person shall engage or continue in any business for which a privilege tax is imposed by this article, he shall be deemed to have applied for and to have …	Proofed
11-13-4	Ch. 11 — TAXATION	Business and Occupation Tax	Exemptions	There are, however, exempted from the provisions of this article: (a) Insurance companies which pay to the State of West Virginia a tax upon premiums levied und…	Proofed
11-13-5	Ch. 11 — TAXATION	Business and Occupation Tax	Computation of Tax; Payment	The taxes levied hereunder shall he payable in quarterly installments on or before the expiration of thirty days from the end of the quarter in which the tax ac…	Proofed
11-13-6	Ch. 11 — TAXATION	Business and Occupation Tax	Annual Return; Payment of Tax After End of Tax Year	On or before thirty days after the end of the tax year each person liable for the payment of a tax under section two of this article shall make a return showing…	Proofed
11-13-7	Ch. 11 — TAXATION	Business and Occupation Tax	Erroneous Computation	If the taxpayer shall make any error in computing the tax assessable against him, the tax commissioner shall correct such error or reassess the proper amount of…	Proofed
11-13-8	Ch. 11 — TAXATION	Business and Occupation Tax	Failure to Make Return	If any person fail or refuse to make a return, the tax commissioner shall proceed, in such manner as may seem best, to obtain facts and information on which to …	Proofed
11-13-9	Ch. 11 — TAXATION	Business and Occupation Tax	Tax Lien; Sale of Business	The tax imposed by this article shall be a lien upon the property of any person subject to the provisions hereof who shall sell out his business or stock of goo…	Proofed
11-13-10	Ch. 11 — TAXATION	Business and Occupation Tax	Appeal; Correction of Assessment; Injunction	If any person, having made the return and paid the tax as provided by this article, feels aggrieved by the assessment so made upon him for any year by the tax c…	Proofed
11-13-11	Ch. 11 — TAXATION	Business and Occupation Tax	Tax Debt Due State; Collection Suit	A tax due and unpaid under this article shall constitute a debt due the State and may be collected by action in debt of assumpsit upon motion for judgment or ot…	Proofed
11-13-12	Ch. 11 — TAXATION	Business and Occupation Tax	Tax Year	The assessment of taxes herein made and the returns required therefor shall be for the year ending on the thirty-first day of December: Provided, however, That …	Proofed
11-13-13	Ch. 11 — TAXATION	Business and Occupation Tax	Tax Cumulative; Payment	The tax imposed by this article shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable …	Proofed
11-13-14	Ch. 11 — TAXATION	Business and Occupation Tax	Prerequisites for Issuance of Certificate of Dissolution or Withdrawal of Corporation	The secretary of state shall withhold the issuance of any certificate of dissolution or withdrawal in the case of any corporation organized under the laws of th…	Proofed
11-13-15	Ch. 11 — TAXATION	Business and Occupation Tax	Offenses; Penalties	It shall be unlawful for any person to refuse to make the return provided to be made in sections five and six of this article; or to make any false or fraudulen…	Proofed
11-13-16	Ch. 11 — TAXATION	Business and Occupation Tax	Administration and Enforcement by Tax Commissioner	The administration of this article is vested in and shall be exercised by the tax commissioner who shall prescribe forms and reasonable rules of procedure in co…	Proofed
11-13-17	Ch. 11 — TAXATION	Business and Occupation Tax	Partial Invalidity	If any clause, sentence, paragraph, or part of this article shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment…	Proofed
11-14-1	Ch. 11 — TAXATION	Gasoline Tax	Definitions	When used in this article term “gasoline” shall include the liquid, derived from petroleum or natural gas, commonly know and sold as gasoline, and distillate, b…	Proofed
11-14-2	Ch. 11 — TAXATION	Gasoline Tax	Annual License Tax	Every distributor shall pay an annual license tax of five dollars for each distributing station or place of business or agency located in this State at or from …	Proofed
11-14-3	Ch. 11 — TAXATION	Gasoline Tax	Excise Tax	There is hereby imposed, upon every person who is a distributor, retail dealer or importer under the terms of this article, or an excise tax based on the quanti…	Proofed
11-14-4	Ch. 11 — TAXATION	Gasoline Tax	Distributor’s Monthly Statement; Payment of Tax	Every distributor selling gasoline in this State shall, within thirty days after the close of each month, transmit to the tax commissioner a statement, verified…	Proofed
11-14-5	Ch. 11 — TAXATION	Gasoline Tax	Retailer’s Statement; Payment of Tax	Every retail dealer shall, within thirty days after the close of each month, transmit to the tax commissioner a statement, verified by oath or affirmation, on s…	Proofed
11-14-6	Ch. 11 — TAXATION	Gasoline Tax	Importer’s Monthly Statement; Payment of Tax	Every importer shall, within thirty days after the close of each month, transmit to the tax commissioner a statement, on such forms as the tax commissioner shal…	Proofed
11-14-7	Ch. 11 — TAXATION	Gasoline Tax	Distributor’s Tax May be Based on Purchases	Any distributor may elect to pay his tax upon the basis of the quantity purchased or received during the month instead of the quantity sold and used. Any distri…	Proofed
11-14-8	Ch. 11 — TAXATION	Gasoline Tax	Gasoline Exported or in Interstate Commerce; Distributors May Pay Tax on Shipment Into State	This article shall not be construed to require the inclusion, in the measure of tax, of any gasoline when the same is exported from this State to another state …	Proofed
11-14-9	Ch. 11 — TAXATION	Gasoline Tax	Transportation Companies to Furnish Statements	The tax commissioner is authorized and empowered to require every railway or railroad company, water transportation company, and every other person transporting…	Proofed
11-14-10	Ch. 11 — TAXATION	Gasoline Tax	Nonresident Shipper to Furnish Statements	Every person domiciled in another state who makes shipments of gasoline consigned to points in West Virginia shall, within thirty days after the close of each m…	Proofed
11-14-11	Ch. 11 — TAXATION	Gasoline Tax	Statements Filed Monthly Regardless of Sales, Purchases or Tax Liability	The statements required in this section and sections four, five, six and nine shall be filed for each month regardless of whether or not the same shows sales or…	Proofed
11-14-12	Ch. 11 — TAXATION	Gasoline Tax	Manner of Payment	All payments of taxes imposed by this article shall be made by certified check, cashier’s check, bank draft or money order, payable to the tax commissioner.	Proofed
11-14-13	Ch. 11 — TAXATION	Gasoline Tax	Failure or Refusal to Make Statement or Pay Tax; Penalty	If any distributor, retail dealer or importer fail, neglect or refuse to make any statement required for any month or to pay the excise tax due for any month wi…	Proofed
11-14-14	Ch. 11 — TAXATION	Gasoline Tax	Failure or Refusal to Make Statement; Power of Commissioner	If any distributor, retail dealer or importer fail, or refuse to make and file any statement at the time prescribed in this article, or make, willfully or other…	Proofed
11-14-15	Ch. 11 — TAXATION	Gasoline Tax	Failure or Refusal to Pay Tax or Penalty; Procedure for Collection	If any distributor, retail dealer or importer, liable for the payment of any excise tax or penalty, fail, neglect or refuse to pay such tax or penalty upon dema…	Proofed
11-14-16	Ch. 11 — TAXATION	Gasoline Tax	Invoice to Purchaser; Effect	A distributor when selling gasoline to any other distributor or to a retail dealer shall render to the purchaser an invoice or ticket dated the day of shipment …	Proofed
11-14-17	Ch. 11 — TAXATION	Gasoline Tax	Status of Tax Accrued and Unpaid; Embezzlement Thereof; Bond Indemnifying State Against Loss	The excise tax imposed in this article, when accrued and while in the hands of the distributor, retail dealer, or importer, shall be the property of the State o…	Proofed
11-14-18	Ch. 11 — TAXATION	Gasoline Tax	Failure to Pay Tax; Cancellation of License; Enjoining Operation of Business; Violations; Penalties	If any person refuse or fail to pay the excise tax or the penalty, or any part thereof, due for any month upon demand from the tax commissioner and for ten day…	Proofed
11-14-19	Ch. 11 — TAXATION	Gasoline Tax	Refund for Gasoline Exported or Lost	Any distributor who shall export gasoline from West Virginia to any other state or nation or who shall in the conduct of his wholesale gasoline business sustain…	Proofed
11-14-20	Ch. 11 — TAXATION	Gasoline Tax	Refund of Tax on Gasoline Used for Certain Purposes; Penalty for False Claim	Any person who shall buy, in quantities of twenty-five gallons or more at any one time, any gasoline as defined in this article, for the purpose of, and the sam…	Proofed
11-14-21	Ch. 11 — TAXATION	Gasoline Tax	False or Fraudulent Claim for Refund; Penalty	If any person shall make a false or fraudulent claim for the refunds referred to in sections nineteen and twenty hereof, he shall be guilty of a felony, and, up…	Proofed
11-14-22	Ch. 11 — TAXATION	Gasoline Tax	Taxes to be Used for Road Purposes; Treatment of Refunds	All taxes collected under the provisions of this article shall be paid into the state treasury and shall be used only for the purpose of the reconstruction, mai…	Proofed
11-14-23	Ch. 11 — TAXATION	Gasoline Tax	Forms and Regulations for Enforcement	The tax commissioner is hereby invested with full power and authority and it is hereby made his duty to prescribe forms for returns and assessments and to make,…	Proofed
11-14-24	Ch. 11 — TAXATION	Gasoline Tax	Partial Invalidity	The provisions of this article are severable and if any shall be held unconstitutional the decision of the court shall not affect or impair any of the remaining…	Proofed
12-1-1	Ch. 12 — PUBLIC MONEYS AND SECURITIES	State Depositories	Designation of Depositories; Active and Inactive Depositories; Period of Appointment	It shall be the duty of the state board of public works to designate as many state and national banks as state depositories as may be required to take care of t…	Proofed