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745.01 Short title.
745.02 Purpose and intent.
745.04 Imposition of tax.
745.05 Natural resource production.
745.07 Selling tangible property.
745.08 Public service or utility business.
745.11 Service business or calling not otherwise classified.
745.12 Rentals and royalties.
745.13 Banking and other financial businesses.
745.14 Health maintenance organizations.
745.15 Person taxable on multiple activities; credits.
745.16 Exempt activities.
745.17 Tax cumulative.
745.18 Administration generally.
745.19 Returns; computation and payment of tax.
745.20 Taxpayer records.
745.21 Tax return information confidentiality.
745.22 Erroneous computation of tax.
745.25 Notice of assessment; petition for reassessment.
745.26 Hearing procedure; decision; review.
745.28 Unpaid tax a lien; delinquency notice filing and release.
745.29 Successor liability.
745.30 Revocation, nonrenewal of licenses and permits.
745.31 Settlement agreements and compromises.
745.32 Additional administrative provisions concerning contracting.
745.33 Claims for refunds or credit.
745.34 Interest and penalty; criminal liability.
745.36 Repeal of the business franchise tax.
745.37 Effective date.
Authority to tax - see W.Va. Code 8-13-5
Business and occupation tax - see W.Va. Code Art. 11-13
Collection of taxes - see W.Va. Code 8-13-15 et seq.