ARTICLE 711
Business and Occupation Tax
 
711.01   Definitions.
711.02   Imposition of privilege tax.
711.03   Exemptions.
711.04   Computation of tax; payment.
711.05   Erroneous computation.
711.06   Assessment of tax when insufficiently or not returned; notice; procedure for reassessment; appeal.
711.07   Tax cumulative.
711.08   Payment.
711.09   Personal obligation and lien.
711.10   Collection by suit; injunction.
711.11   Lien upon property; liability of purchaser.
711.12   Assessment limited to subjects taxed by state.
711.13   Certificate to clerk of court of assessment.
711.14   Service of notice or petition.
711.15   Administration by Treasurer.
711.16   Tax year.
711.17   Reciprocal exchange with State of West Virginia.
711.99   Penalty.
 
CROSS REFERENCES
Authority to levy - 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.
Economic Development Tax Credit - see BUS. & TAX. Art. 713