ARTICLE 745
Business and Occupation Tax
745.01   Authority to levy.
745.02   Definitions.
745.03   Levy.
745.04   Computation of tax and payment.
745.05   Quarterly payment of estimated tax.
745.06   Tax cumulative.
745.07   Erroneous computation.
745.08   Failure to make returns.
745.09   Appeal; correction of assessment.
745.10   Tax a personal obligation and lien.
745.11   Collection by suit; injunction.
745.12   Tax lien.
745.13   Interstate or foreign commerce.
745.14   Final settlement with contractors.
745.15   Certificate of tax assessment.
745.16   Collection by distraint.
745.17   Administration.
745.18   Tax not to exceed State limitation.
745.19   Violations and penalties.
745.20   Production of coal and other natural resource products.
745.21   Manufacturing, compounding or preparing products.
745.22   Business of selling tangible property at retail.
745.23   Business of selling tangible property as wholesaler or jobber.
745.24   Public service or utility business.
745.25   Business of contracting.
745.26   Business of operating amusements.
745.27   Business of collecting rentals and royalties.
745.28   Service, business or calling not otherwise specifically taxed.
745.29   Banks and other financial businesses.
745.30   Exemptions.
 
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.