Section
745.01 Definitions
745.02 Authority to levy
745.03 Records required to be kept by taxpayer
745.04 Schedule of payment; form of return
745.05 Returns and amount of payment confidential
745.055 Penalties for unlawful disclosure of information
745.06 Failure to make return; incomplete or erroneous return
745.07 Appeals; correction of assessments
745.08 Payment generally; receipts; accountability
745.09 Tax cumulative
745.10 Penalty for default
745.11 Collection by suit
745.12 Tax liens
745.13 Recordation of certificate of assessment; release of lien
745.14 Collection by distraint
745.15 Payment prerequisite to final settlement with town contractor
745.16 Prohibited acts
745.17 Administration
745.18 Exemptions
745.19 Assessment limited to subjects taxed by state
745.20 Use of gross income in computing tax
745.21 Determining value of goods
745.22 Value of goods transferred between affiliates
745.23 Erroneous computation
745.24 Production of coal and other natural resource products
745.25 Manufactured or compounded products
745.26 Business of selling tangible property; exemptions
745.27 Business of contracting
745.28 Business of operating amusements
745.29 Business of furnishing property for hire, lease and the like
745.30 Small loan business
745.31 Service business or calling not otherwise specifically taxed
745.32 Banking and other financial business
745.33 Public service or utility business
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.