761.01 Definitions.
761.02 Imposition.
761.03 Severance, extraction and production of coal and other natural resources.
761.04 Manufactured, compounded or prepared products; processing of foods. (Repealed)
761.05 Business of selling tangible property; exemptions.
761.06 Public service or utility business.
761.07 Contracting.
761.08 Amusements.
761.09 Service business or calling not otherwise taxed.
761.10 Business of collecting rentals and royalties.
761.11 Banking and other financial business.
761.111 Health maintenance organization.
761.112 Persons taxable on multiple activities; credits.
761.12 Business and Occupation Tax Credits.
761.12.1 New business, business expansion and job creation related tax credits.
761.12.2 Re-occupancy of vacant or dilapidated building tax credit.
761.12.3 Historic District Tax Credit.
761.12.4 Business anniversary tax credit.
761.12.5 Miscellaneous provisions.
761.13 Exemptions.
761.14 Computation of tax; payment.
761.15 Return and remittance by taxpayer.
761.16 Erroneous computation.
761.17 Assessment of tax when insufficiently returned.
761.171 Investigation of records.
761.172 Subpoena power.
761.18 Correction of assessment.
761.181 Appeal.
761.19 Tax year.
761.20 Tax to be cumulative.
761.21 Form of payment; penalty for nonpayment.
761.211 Interest.
761.22 Tax a debt; lien; recordation.
761.23 Collection by suit.
761.24 Payment when person sells out or quits; lien; liability of successor.
761.25 Certificate of payment.
761.26 Recordation of assessment; notice of lien; release.
761.27 Collection by distraint.
761.28 Administration of article.
761.29 Limitation on assessment.
761.30 Refunds and credits.
761.31 Confidentiality and disclosure of returns.
761.32 Effective date of amendments.
761.99 Penalty.
CROSS REFERENCES
Authority to levy - 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.