737.01 Short title.
737.02 Purpose and intent.
737.03 Definitions.
737.04 Imposition of tax.
737.05 Natural resource production.
737.06 Manufacturing.
737.07 Selling tangible property.
737.08 Public service or utility business.
737.09 Contracting.
737.10 Amusements.
737.11 Service business or calling not otherwise classified.
737.12 Rentals and royalties.
737.13 Banking and other financial businesses.
737.14 Health maintenance organizations.
737.15 Credits.
737.16 Exempt activities.
737.17 Tax cumulative.
737.18 Administration generally.
737.19 Returns; computation and payment of tax.
737.20 Taxpayer records.
737.21 Tax return information confidentiality.
737.22 Erroneous computation of tax.
737.23 Investigations.
737.24 Assessment.
737.25 Notice of assessment; petition for reassessment.
737.26 Hearing procedure; decision; review.
737.27 Injunction.
737.28 Unpaid tax a lien; delinquency notice filing and release.
737.29 Successor liability.
737.30 Revocation, non-renewal of licenses and permits.
737.31 Settlement agreements and compromises.
737.32 Additional administrative provisions concerning contracting.
737.33 Claims or refunds or credit.
737.34 Interest and penalty.
737.35 Severability.
737.36 Effective date; transition rules, prior public service or utility tax preserved.
CROSS REFERENCES
Authority to tax - see W. Va. Code 8-13-5
Collection of taxes - see W. Va. Code 8-13-15 et seq.