ARTICLE 755
Business and Occupation Tax
755.01   Definitions.
755.02   Imposition of privilege tax.
755.02A   Provisions for contracting.
755.02B   Provisions for banking.
755.02C   Provisions for HMOs.
755.03   New Business Tax Credit.
755.03A.   Downtown Business Tax Credit.
755.04   Exemptions.
755.05   Computation of tax; payment.
755.06   Return and remittance by taxpayer.
755.07   Erroneous computation.
755.08   Assessment of tax.
755.09   Jeopardy assessments.
755.09A   Amended and supplemental assessments.
755.10   Notice of assessment.
755.11   Appeals.
755.12   Service of notice.
755.13   Tax year.
755.14   Tax cumulative.
755.15   Payments; penalty for nonpayment.
755.16   Tax a debt; liens.
755.17   Collection by action or suit; injunction.
755.17A   Revocation of licenses and permits.
755.18   Payment on cessation of business.
755.19   Certificate of assessment.
755.20   Collection by distraint.
755.21   Administration.
755.22   Reciprocal exchange agreements.
755.22A   Settlement agreements and compromises.
755.23   Powers to audit records.
755.24   Refunds and credits.
755.25   Limitations on assessments.
755.26   Adoption of State provisions.
755.99   Penalty.
CROSS REFERENCES
      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.