Section
745.01 Definitions
745.02 Interstate and foreign commerce revenue excluded in measuring tax
745.03 Administration and construction
745.04 Imposition of privilege tax
745.05 Natural resource products
745.06 Manufacturing, compounding or preparing products; exceptions
745.07 Business of selling tangible property; exceptions
745.08 Public service or utility business
745.09 Business of contracting
745.10 Business of operating amusements
745.11 Service business or calling not otherwise specifically taxed
745.12 Business of furnishing property for hire
745.13 Small loan and industrial loan businesses
745.14 Banking and other financial business
745.15 Exemptions
745.16 Tax credit for industrial expansion; regulations
745.17 Computation of tax; remittance
745.18 Return and remittance by taxpayer
745.19 Erroneous computation
745.20 Failure to make return; assessment by City Manager
745.21 Jeopardy assessments
745.22 Notice of assessment; petition for reassessment; hearing
745.23 Appeal; correction of assessment; injunction
745.24 Tax year
745.25 Tax cumulative
745.26 Payment; penalty for nonpayment
745.27 Lien of tax due and unpaid
745.28 Enforcement of collection
745.29 Payment upon sale of business; liability of successor
745.30 Recording of tax liens
745.31 Collection by distraint; suit to enforce lien
745.32 Authority to revoke licenses
745.33 Unauthorized disclosure of tax information
745.99 Penalty
Statutory reference:
Authority to levy, see W.Va. Code § 8-13-5
Business and occupation tax, see W.Va. Art. 11-13
Collection of taxes, see W.Va. Code §§ 8-13-15 et seq.